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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Tax Optimalization for Agrall, Inc. company
Matula, Milan ; Petránek,, Vít (referee) ; Kopřiva, Jan (advisor)
The aim of my Bachelor thesis is tax optimalization in practical use. This Bc thesis is based on theoretical analysis and deals with the Czech tax system. It mentions different kinds of taxes in the Czech Republic and explain some possibilities paying of tax. The subsequent part deals with the analysis of tax system in private company Agrall, a. s. The practical part is focused on project management including EU projects. The main objective of project management and funds raising is to lead to finacial resource saving. In the practical part, several scenarios of grant and offshore possibilities are given an optimal solution.
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Specific accounting cases and their VAT treatment
Krutinová, Klára ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
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Tax system in the Czech Republic focusing on value-added tax
Jelínková, Ivana ; Pletichová, Dobroslava (advisor) ; Brožová, Ivana (referee)
Bachelor thesis is focused on the description of the tax system in the Czech Republic, which is formed as an interconnected system of individual taxes in order to to get the necessary financial means for the state budget. It describes the basic principles and functioning of individual taxes, and also in relation to the European Union, whose membership of the Czech Republic pledged to ensure the harmonization of its legislation with the European Community law.Given that the main component of the income of the state budget in the area of indirect taxes is a tax on value added is precisely appreciation of development of this tax and the impact of its changes on the national budget devoted to the most attention. Bachelor work focuses on the legalities of having a fundamental impact on application of this charge, analyzes and proposes new solutions in relation to the state apparatus and economic development of the Czech Republic.
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Evaluation of Excises´ Revenue in Context of Treatment Costs the Tax Consumers
Šmejkalová, Veronika ; Moravec, Lukáš (advisor) ; Tomáš, Tomáš (referee)
The content of this work is to determine the relative benefit of collection of excise taxes to the state budget of the Czech Republic in recent years. Specifically the tax on tobacco, on alcohol, on beer, on wine and intermediate products. It will compare these state budget revenues with expenditures that is spent on treating diseases incurred in connection with the consumption of products subject to the excise tax applies, ie. tobacco and alcohol. In conclusion, the thesis will be evaluated the effectiveness of the system.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Tax Optimalization for Agrall, Inc. company
Matula, Milan ; Petránek,, Vít (referee) ; Kopřiva, Jan (advisor)
The aim of my Bachelor thesis is tax optimalization in practical use. This Bc thesis is based on theoretical analysis and deals with the Czech tax system. It mentions different kinds of taxes in the Czech Republic and explain some possibilities paying of tax. The subsequent part deals with the analysis of tax system in private company Agrall, a. s. The practical part is focused on project management including EU projects. The main objective of project management and funds raising is to lead to finacial resource saving. In the practical part, several scenarios of grant and offshore possibilities are given an optimal solution.
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