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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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The Proposal for Tax Administration Expenses in Company
Cabala, Martin ; Smejkalová, Eva (referee) ; Lajtkepová, Eva (advisor)
The indirect administration costs of taxation are investigated in this study. They are such expences which must be spent in connection with handover of the taxation. The numeration of such expences will be applicated by the optimisation of adnministration taxation expences in a concrete company. On the basis of these calculations an optimal solution of costs minimalization will be recommended to the concrete company.
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Tax and Accounting Aspects of Employee Benefits of a Cooperative
SURÁNOVÁ, Sabina
A properly set up remuneration system with the help of a wide range of offered employee benefits is a consequence of gaining and especially retaining employees at their workplaces. The aim of this diploma thesis is to analyze the system of employee benefits in the accounting and tax area of the selected cooperative and to propose tax optimization of the benefits structure from the perspective of the cooperative. In the practical part are used the following methods: controlled interview, methods of analysis and comparison, questionnaire survey, statistical method the Pearson's chi-square test and synthesis. The conclusion of the thesis includes recommendations for the proposal of changes to the benefits system leading to tax optimization of the current state of provided benefits.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Tax and non-tax costs on the example of specific businesses
Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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The Proposal for Tax Administration Expenses in Company
Cabala, Martin ; Smejkalová, Eva (referee) ; Lajtkepová, Eva (advisor)
The indirect administration costs of taxation are investigated in this study. They are such expences which must be spent in connection with handover of the taxation. The numeration of such expences will be applicated by the optimisation of adnministration taxation expences in a concrete company. On the basis of these calculations an optimal solution of costs minimalization will be recommended to the concrete company.
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Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
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