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Financial Costs of Loans. Their Impact in Income Tax in Concrete Companies
Bednářová, Kamila ; Jurajdová,, Hana (referee) ; Svirák, Pavel (advisor)
My diploma thesis deals with questions arising during loans and debts acceptance and tax deductibility check of connected financial costs for purposes of corporate income tax. It observes the issue from the perspective of corporate bodies and contains guidance for application of relevant law enforcements. The key part is the practical part of my diploma thesis where I approach the real issues of particular business companies in great detail. This part includes proposals for loan and debt optimalization with regard to the tax impact.
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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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The analysis of the personal income tax of the dependent activity according several groups of people
VONDRÁŠKOVÁ, Jaromíra
In my thesis which is on the theme {\clqq}Analysis of employee{\crq}s income tax by individual groups of inhabitants`` I compare net monthly incomes by individual groups of inhabitants. I review which group of inhabitants takes the lowest tax burden and which one takes the highest tax burden. Employee{\crq}s income tax is a tax which is the most perceived. It is the most visible for a tax payer who carefully follows the changes in its construction. These changes can have an influence on the economic decision of individuals and on the structure of their consumption. The most important change was the introduction a tax advantage for a nourished child and a tax allowance which replaced former tax-free amounts from the tax basis.
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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
LEGAL AND FINANCIAL ASPECTS OF THE PROVISION OF STATE AIDS Abstract The subject of the work is to explain the general structure of legal norms applicable to materia state aids, starting with public international law, European law and the subsequent transition to domestic legislation and its comparison with neighbouring jurisdictions of the Slovak Republic and Poland. The first part of the doctoral thesis is to learn about the issues, related to the topic of work, with patterns of thought and reflection as well as the tasks that were set at the beginning of the work and arise from the chosen procedure. This should contribute to a better understanding of the work. The following section defines the concept of state aid as well as basic resources and postulates, related to the principal concept of work. First of all, I focused on international agreements, which first used this concept, and their consequent reflection in the development and shaping of European law, including the area of European Community law and the law of the European Union, which now represents some of the unified systems. Furthermore, there is a comprehensible resumed depth analysis of the mechanisms of decision making processes of the European institutions, whose task is the practical application of standards governing state aid and its...
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Legal and Financial Aspects of the State Aids
Petr, Zbyněk ; Marková, Hana (advisor) ; Boháč, Radim (referee) ; Švarc, Zbyněk (referee)
The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.
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