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Business Plan
Fink, Michael ; Sáček, Jiří (referee) ; Sládková, Jitka (advisor)
The subject of this thesis is to create a business plan to build a branch office of Zan-Aromi Ltd. based in the Czech Republic. Foundation of the project will consist of theoretical knowledge to establish the company in Slovakia and aspects associated with it. It will found the practical part of the work on the current facts related to the business and financial situation of the company. Identified information will provide us the basics for potential implementation of the business plan.
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Tax Issues of Wine Industry
Štorková, Soňa ; Kašpárek, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the topic of suggeste law for still wine tax. The author explains financing of wine industry from both Czech republic and European union, wine sale in the Czech republic and impact on the state and chosen wine-making company in case of implementating of zero rate consumption tax on still wine.
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Obmedzovanie škodlivej spotreby v Európskej únii pomocou daňových nástrojov
Černáček, Kristián
The diploma thesis is focused on consumption taxes in the European Union, their changes and impacts on limiting harmful consumption. The author of the diploma thesis examines the level and change of consumption tax rates in EU countries, the development of average and median wages, prices of goods of harmful consumption and the costs caused by harmful consumption. The main goal of the diploma thesis is to find out whether it is possible to effectively reduce consumption by increasing tax rates. The secondary goal is to define the amount of consumption taxes in the EU, to find out prices and wages. In the Czech Repub-lic, find out the level of consumption, calculate the elasticity of demand and compare the results with the results of a questionnaire survey. Based on the findings, evaluate the effectiveness of the tax policy and propose measures.
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Konsekvence spotřebního zdaňování piva v EU
Lisický, Adam
Diploma thesis is focused mainly with the issue of excise duty in EU countries during the period 2003-2015. The first part of the thesis presents an overview of the literature, which summarizes the basic aspects of excise duties, as well as the course and gist of their harmonization process. The practical part is focused on the long-term analysis of the relationship between the rate of excise duty on beer/disposable income of households and the macroeconomic indicators of production, consumption, export and import of beer. In this part, the long-term relationship between these indicators and the adjusted excise rate was not confirmed by correlation analysis. Subsequently, an analysis of the impact of changes in the basic excise rate on the relevant changes in macroeconomic indicators, including changes in the number of breweries and changes in the revenues of excise duty on beer, has been carried out. It follows that a positive correlation between changes in the rate of excise duty on beer and the corresponding changes in the revenue of excise duty on beer can be confirmed.
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