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Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
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Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...
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Recodification of substantive private law and income taxes
Maryško, Lukáš ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The purpose of this thesis is an analysis of changes in Czech substantive private law resulting from the New Civil Code no. 89/2012 Coll, and the Act on Business Corporations no. 90/2012 Coll., with an impact on tax law as a part of finance law, in particular on regulation of income taxes. The thesis comprises of three parts. In the first one, terminological and material changes contained within the recodification which require amendment of tax legislative are introduced - new terminology of the new private law regulation, new legal institutes and changes in current institutes (e.g. public-benefit persons, extensive notion of a thing or trusts as a separate ownership without legal personality). The second part of the thesis analyses the governmental draft of the Act on Amendment of Tax Legislative in Relation to Recodification of Private Law and on Amendment of Certain Acts and reflection of the recodification in Act no. 586/1992 Coll., on Income Taxes as amended. Institute of public-benefit taxpayers or taxation of income arising in respect of inheritance are examined among other changes. Other amendments not directly related to the recodification (e.g. integration of inheritance and gift taxes or exemption of shares in profit of business corporation from taxation) are also briefly mentioned. Finally, the...
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Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
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Tax Aspects of Selected Enterprise
Kotorová, Zuzana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The Bachelor Thesis called Tax Aspects of Selected Enterprise is focused on tax burden of the business company Alphaduct a.s. The goal of Thesis is to analyze tax burden of the company, and then to form tax optimalization from the produced analysis for the selected enterprise by tax economy. First I will briefly introducte the company, I will focus on financial analysis at individual chapters and I will explore tax aspects of the enterprise in details. I will investigate individual taxes for the years 2012, 2013, 2014 as well as I will come out from income tax returns and other internal documents of the company.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Harmonization and Coordination of the Income Taxes in the European Union
Jeřábková, Jana ; Láchová, Lenka (advisor) ; Matějka, Václav (referee)
This thesis deals with the development of various types of cooperation in tax matters and consequently historical development efforts of the harmonization and coordination. First of all, the thesis is focused on the income tax and current developments within the European Union and the impact of the economic crisis on the region. Income taxes are one of the most important issues, as they affect almost everyone. Development in this area has a significant relationship with development of economic conditions and with increasing mobility of the subject of tax. Used tax policy in the income tax area, affects overall competitiveness of individual countries, and EU as whole.
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Tax shares of income taxes - comparing Czech Republic and Slovakia
ŠVECOVÁ, Jana
Tax share is macroeconomy indicator to compare tax burden by individuals and legal entity in several states. This thesis was interested in tax share of income taxes. I have found data for calculation of tax share and I have interested in tax share progress in Czech Republic and in Slovakia. I needed these data to compare tax burden in these states. Practical part of the thesis is focused on comparing tax shares in these states in years from 1999 to 2008. The aim of this thesis was searching differences between tax shares. The tax shares were not the same in every year. I found out that tax burden in Slovakia is lower than in Czech Republic. Many factors affect tax share. I have focused on tax rates and nontaxable parts of the tax base in years between years 1999 and 2008.
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Succesful tax reforms in the EU
Patakiová, Lucie ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
The aim of this thesis is to analyze the successful tax reform in the European Union countries. In successful countries, where reforms were implemented, I chose the Slovak Republic, it has been long time a part of our history. Of the Western countries Belgium, Denmark and Finland, because my friends live there and I want to analyze how the reforms affected their financial life. This work is focused on the reasons which led to the changes, those changes also affected the important indicators such as GDP, employment and tax revenue structure.
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Income taxes
Litvanová, Lucie ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
Diploma thesis deals with problems with accounting and presentation of income taxes, with their impact on accounting profit or loss and with the recognition of deferred tax in respect of czech accounting rules and International financial reporting standards (IAS/IFRS). The theoretical aspects are described at the beginning and the differences between the czech and international view of accounting for income taxes are identified. Theoretical aspects are accompanied by illustrative examples and applied on the practical analysis of final accounts of two companies -- Czech airlines and Travel Service. Analyzed accounting period is the same as the calendar year of 2009, which is compared with the year 2008.
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