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Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
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Receivables at a Corporate Enterprise
Adamec, Pavel ; Spinka, Oldřich (referee) ; Fedorová, Anna (advisor)
The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.
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Platební kázeň mezi podniky sekundární sféry národního hospodářství
Vybíhal, Tibor
VYBÍHAL, T. Payment discipline among enterprises of the secondary sphere of na-tional economy. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis is focused on payment system, making payments and pay-ment moral. The thesis evaluates the payment discipline of the customers of three selected companies belonging to the secondary sphere of the national economy. For each enterprise is examined the impact of the actual cash performance of the invoices amount of sold products on cash flow is examined for each of the select-ed enterprises.
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Affiliate marketing - introduction and actual trends
Zikmund, Marian ; Máchová, Eva (advisor) ; Průša, Přemysl (referee)
Thesis "Affiliate Marketing: introduction and current trends," aims to inform about the possibilities of using this marketing tool and demonstrates its high efficiency. It is divided into three main parts: theoretical (basic information about affiliate marketing), practical (Affiliate marketing practice) and exhaustive (known affiliate programs and aggregators). There is the emphasis at the beginning on explaining what makes the concept of commission sales on the Internet so unique and why its use is becoming increasingly popular. The most important part is focused on the practical use of affiliate marketing nowadays. It discusses its potential use in many ways (in terms of the operators, partners and other options). Those interested in affiliate marketing should be after reading this thesis better in orienting and selecting the most appropriate manner of its use. The conclusion describes the most popular affiliate programs and aggregators in the Czech Republic and abroad.
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Pay Cards and Their Utilization in The Czech Republic
Rašková, Gabriela ; Steininger, Michal (advisor) ; Pavel, Pavel (referee)
The goal of my bachelor work is the analysis of utilization of pay cards in the Czech Republic with the aim to identify the most advantageous product for a client. The partial goal of the work is general characterization of pay cards. The work is divided into two principal parts.
The first part is a literary exploration of history and evolution of pay cards in the world and in the Czech Republic. In this part there is also a general characteristic of cards, definition of their types according to different criteria and options for their use.
The second part deals with the task of analysing utilization of pay cards in the Czech Republic to eventually find the best product for predefined clientele. To attain this goal, questionnaires were distributed. Acquired data were transferred into graphs, tables and short commentaries. Lastly, the questionnaire outcome, from which was determined the target age group (age group 15-26 years) and specific orientation for the following comparison of chosen pay cards.
We can conclude from this analysis, that for the age group 15-26 years is the most advantageous product the pay card form UniCredit Bank that belongs to U konto pro mladé. This pay card allows unlimited withdrawals from ATMs in the whole Czech Republic and in foreign countries for free. Moreover, this debit card is designed for all young people between 15-26, because you do not need to produce student´s certificate, as required by other banks.
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Receivables at a Corporate Enterprise
Adamec, Pavel ; Spinka, Oldřich (referee) ; Fedorová, Anna (advisor)
The subject of this diploma thesis concerns problems connected with receivables at corporate enterprise. On the basis of results of performed analysis of the present state of receivables in the selected company, several measures are proposed to help improve weak points in the system of care for receivables in the company.
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The Development of Payment Methods on the Internet
Janoušek, Tomáš ; Brixí, Radim (advisor) ; Smutný, Zdeněk (referee)
The bachelor thesis The Development of Payment Methods on the Internet is engaged with problematic of e-commerce in Czech online shops B2C. Thesis should help with decisions of payment method for owners of online shops so for customers. Goals of thesis are these: describe development of payments in online shops B2C; describe and compare payment systems on base of chosen criterions; describe trends and possible future of payment on the internet; to sum up people's experiences with payments on the internet. Development of payments is described in elementary possibilities of three e-shops since 1998 to 2010 every three years. Offer of methods is verified on larger sum of online shops. Payment systems are marked with points which are assigned on base of view of businessman and customer. Using my survey I have summed up people's experiences with payment on the internet. Thesis begins with development of payment methods, then current methods and their score. Thesis ends with description of future trends and possibilities of payments. Last topic of thesis is evaluation experiences based on survey.
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Outsourcing of accounting in the Czech Republic
MLÁDKOVÁ, Tereza
The aim of this work is the analysis of outsourcing in the management and processing of accounting focus on cost reduction and optimization of results and evaluation accounting method leading to more efficient business. The issue of outsourcing bookkeeping and possibly payroll is evaluated in two different companies. First is analyzed the current situation of companies and subsequently made design changes to accounting, which is compared with the current situation. For a small growing business is handled the transition point to a different kind of accounting.
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