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Profit versus tax base in the Czech Republic
Malíková, Klára ; Randáková, Monika (advisor) ; Bokšová, Jiřina (referee)
The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.
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The influence of creative accounting on reduction of tax basis
Mikeš, Jan ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis should typify different real ways of tax basis interferences with the help of creative accounting. My thesis describes different examples uncovered by the tax office - reduction of revenues, rise of costs, acceleration of costs or relationships between related persons, that have an influence on tax basis. Components of my thesis are also the chapters on personal consumption of businessman, deficits, surpluses and mistakes.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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