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Tax Burden on the Agricultural Company
KOUBOVÁ, Pavla
This bachelor thesis is mainly focused on corporate tax, property tax, vehicle excise duty, value added tax and excise tax on mineral oils of an agriculture company. One more of the issue is the application of the tax refund on mineral oils used for agricultural primary production. The methodology of calculation of individual taxes is described. Individual amounts of taxes are analysed and compared. The comparison of the individual amounts of taxes and the subsequent assessment shows whether the individual amounts of tax are the same or change over the time. The data from the period 2016-2018 are used for the analysis. The conclusion consists in assessment of the total tax burden of the company, the approximated change for the following period.
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The analysis of the development of excise duty in the Czech Republic from 1993 to the present, with special amphasis on excise duty on mineral oils
Choutková, Aneta ; Chmelová, Pavla (advisor) ; Zeman, Karel (referee)
The main theme of this work is to analyze the twenty-year development of rates and revenues from excise duty on mineral oils in the Czech Republic during the years 1993-2012 and analysis of budgetary determination of the tax revenues in the same period. The theoretical part deals with tax theory with a detailed focus on excise duty on mineral oils.The practical part of the thesis deals with the analysis of the evolution of the legal framework that affects solved tax and significantly affects the thesis in other sections. In particular, the adoption of Act No. 587/1992 Coll. and No. 353/2003 Coll., the Excise Tax Act for an analysis of rates and revenues from excise duty on mineral oils. For the analysis of the development of the budget allocation of revenues is a key Act No. 1/2005 Coll., on the budgetary allocation of revenues from certain taxes for municipal authorities and state funds. Further, I analyze the relationship between the rate of excise duty on mineral oils and collection of the tax and realize that the higher rate of tax not always led to higher yields. Using analysis of the development of the budget allocation of revenues in the last section of the practical part, I am trying to assess the adequacy of the current settings and to propose some compromise.
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Tax Incidence of Using A Vehicle in Enterprise
KRÁLÍČKOVÁ, Eva
Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.
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