Home > Search Results: keywords:"private use"
Search:
Search Tips :: Advanced Search
Search collections:
Sort by: Display results: Output format:
National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Tax aspects of providing a car to employees
 Máleková, Martina ; Slintáková, Barbora (advisor) ; Kučerová, Zuzana (referee)
Providing a car to employees for private use is one of today's most desirable employee benefits. Tax systems of different countries limit advantages resulting from this benefit differently. This bachelor thesis analyses differences in tax incidence of providing a car to employees in the Czech Republic and in Australia. The thesis is structured into three chapters. The first chapter describes the benefit of providing a car to employees and its tax regulation in the Czech Republic. The second chapter attends to this benefit and its taxation in Australia. In the third chapter, tax incidence on disposable income of employees, costs of employers and tax yield is analysed and compared using model taxpayers. The first two chapters, among other things, suggest that the legislation of Australia enables provision of this benefit to a wider range of employees. The third chapter indicates that the taxation in the Czech Republic provides potential for higher savings.
Detailed record
Application of VAT using of goods forming part of the assets of a business for private use from the point of view the Court of Justice
 Baloun, Petr ; Svátková, Slavomíra (advisor) ; Eisenwort, Lukáš (referee)
The aim of this thesis is analyze judicature of the Court of Justice, which is connected with the application of value added tax using of goods forming part of the assets of a business for private use. On the principles of the selected law cases is compared the view of Czech legislation of private consumption and the view of Community law. Founded differences are related to an incorrect interpretation of the tax base of supply the goods for purposes not related to economic activities and the unclear specification of the expenditure on private consumption which is included in the tax base.
Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.
Digital Repository :: Search :: Submit :: Personalize :: Help
Powered by Invenio v1.1.2
Maintained by admin.invenio@techlib.cz
This site is also available in the following languages:
Česky  English