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Options of business result optimization in a globalized economy
Vencovská, Kateřina ; Černohlávková, Eva (advisor) ; Baluchová, Daniela (referee)
This diploma thesis deals with selected methods that large companies can use to optimize their business results in the international environment. It focuses namely on methods of outsourcing, offshoring, tax optimization and cash flow management. The first part briefly describes globalization in the world economy and transnational corporations as its major players. The next two chapters are devoted to strategies which lead to cost reductions of enterprises due to outsourcing and offshoring. The fourth part characterizes the way offshoring enters into foreign markets in the form of foreign direct investments. The fifth section deals with tax optimizations for multinational companies. The sixth part mentions the measures taken so far in the area of tax coordination in the world and in particular the European Union and the last chapter briefly defines various options which can be used for cash flow optimization.
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The possibilities of the use of offshore centres within Czech non-profit organizations’ activities
Dušková, Michaela ; Nejedlý, Michal (advisor) ; Baluchová, Daniela (referee)
This bachelor thesis deals with the possibilities of the use of offshore financial centres within Czech non-profit organizations' activities. The work is divided into three chapters. The first chapter is dedicated to the description of non-profit sector in the Czech Republic and its development, as well as to the main types of non-governmental non-profit organizations and the issues of their profit taxation. The second chapter deals with offshore financial centres with the concentration on the opportunities offered to the Czech non-profit organizations. The final chapter is dedicated to the analysis of the decision-making process while choosing the locality for founding an offshore foundation by a specific Czech non-profit organization. In this chapter the states of Panama, Liechtenstein and Austria are compared.
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Selected groups of costs in the tax base - lease versus depreciation
Flídrová, Hana ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Taxation optimization for selected company
Štěrbáčková, Lucie ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
Bachelor thesis Taxation optimization for selected company includes information about company, paid taxes and their calculation, mainly optimization of tax liability of the company for year 2009. The goal of this thesis is analysis of tax aspects. This analysis was used to find out if the tax burden of the company may be optimized and by what means. Since the selected company was in tax loss, I used two different models for the analysis. One of the models is based on maximization of the tax loss and the other one on optimization of the income tax to zero. The findings are that tax liability can be reduced to certain extent but it depends on whether the tax base is positive or negative. When positive, there are several elements which can be used for optimization.
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Tax Optimization for a Specific Entrepreneur
DANDOVÁ, Kateřina
Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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Supply of Goods Inside European Union
PLÍVOVÁ, Jana
The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.
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Tax Optimalization of The Business Subject
NĚMCOVÁ, Radka
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of a five-employee company and propose the best solution of tax minimization of the particular company. Eight possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Tax Optimalization of The Business Subject
CHOC, Martin
Market economy makes heavy demands on enterprises. They must achieve best possible results. Legal entities' tax optimization is an important implement of business finance enabling to minimize tax liability through various deductible items, admissible tax cost and tax deductions. Using the possibilities of tax optimization, which are set by law, enterprises can reach excellent economic result. My thesis looks into the possibilities of tax optimization and their combinations. Moreover, their detailed calculations demonstrate their impact on tax liability.
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Optimization of Natural Persons Taxation by Natural Person Income Tax with Concentration on Public Finance Reform 2008
JIŘIČKOVÁ, Irena
This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.
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Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
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