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Tax aspects of repairs and adjustments of tangible fixed assets
Urban, Marek ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The diploma thesis deals with the tax aspects of repairs and technical evaluation of tangible fixed assets, as well as aspects of creation of reserves for repair of tangible assets. The aim of the thesis is to identify problem areas of legal regulation in relation to this area and to propose their solution. The first part of the thesis summarizes the current legal regulations of the investigated area in the Czech Republic. Summary is followed by a case study based on a real tax audit, which demonstrates problem areas of legal regulation. The conclusion of the case study is the comparison of the different options of the additional tax liability and its accessories. In the last part of the thesis are analyzed problematic places of legal regulation, based on a case study, and their solution is proposed.
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Taxation of corporates in the Czech Republic and Austria
Anděrová, Veronika ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis aims to determine and compare the tax burden of corporates in terms of tax on corporate profits in the Czech Republic and Austria. It consists of two parts. The first one is focused on introduction of the corporate tax structure in both countries. The second part compares the tax burden using real and fictitious indicators. The analysis of all obtained values shows that Austria is subject of higher corporate tax burden. Despite that, for some companies, other aspects, such as the possibility of group taxation in Austria, may be relevant.
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Analysis of the application of lump sum expenses
Dudová, Tereza ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The thesis deals with the analysis of the application of lump sum expenses, their development in the Czech Republic and the subsequent comparison of the application of these expenses in selected countries. Firstly, it is focused on the analysis of the development of lump sum expenses in the Czech Republic depending on the development of revenues from personal income tax from tax returns. In this context it also shows the number of taxpayers applying lump sum expenses from 2005 to 2015 on data provided by the General Directorate of Finance. The second part of the thesis is focused on international comparison. The rules for the application of lump sum expenses in individual countries are analyzed and then these estabilished rules are used to determine the tax base and to calculate resulting personal income tax.
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Tax optimization of travel expenses of the chosen company
Němcová, Viktorie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
The bachelor thesis Tax optimization of travel expenses of the chosen company describes the legal regulation of travel expenses in accordance to Labour Code and Income Tax Act as amended for the year 2017 and applies these acquaintances within the evaluation of travel expenses in the company QED GROUP plc. The theoretical part of this thesis is aimed at some problematical areas of travel expenses beyond the scope of general regulation such as a view on employee definition in accordance to Labour Code and Income Tax Act, determining the influence of setting place of regular workplace and its influence to transport expenses or explaining the difference between food allowance and meal tickets. The practical part of the thesis focuses to verify if the correct approach regarding travel expenses is applied by the company, evaluates this approach from the perspective of taxation aspects and eventually suggests preferable tax solution. The subordinate aim of this thesis is to revise the internal directive of travel expenses of the company depending on acquaintances from both parts of the thesis.
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Tax evasion in the Czech Republic
Vrchotková, Marie ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis deals with tax evasion in Czech republic. The thesis is divided into theoretical and analytical part. In theoretical part are explained problems of tax evasion and the shadow economy. In theoretical part are also explained methods of measurement of tax evasion. Analytical part deals with concrete examples of tax evasion in certain taxes in Czech republic. This examples of tax evasion are followed-up by restriction instruments and by the context of changes in tax area in Czech republic.
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Comparison of tax systems of the Czech Republic with the selected EU countries
Čamajová, Martina ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis deals with selected tax systems of the European Union countries, namely the Czech Republic, the Slovak Republic and Sweden. The main aim of the thesis is a comparative analysis of selected tax systems. The first part of the bachelor thesis is devoted to the theoretical knowledge of tax issues. In the second part, individual tax systems are characterized and the third part is based on the comparison of individual tax systems through selected macroeconomic indicators such as the tax mix, tax revenue, tax quota and, lastly, the size of the tax burden of the taxpayer.
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The importance of tax havens
Barouskaya, Yuliya ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
Tax optimization of a business is one of the biggest issues of today's economic world. This bachelor thesis deals with tax havens and with the study of both the theory of tax havens, the reasons for their usage and the existing common position on their existence, as well as their practical advantages and disadvantages. The thesis is divided into three chapters. The first chapter presents the history and development of tax havens in the world, the criticism and support of such jurisdictions, usually used by medium-sized entrepreneurs, and three legal commonly used forms of business in tax havens. The second chapter approaches three specific jurisdictions, in particular, the British Virgin Islands, Cyprus and the Netherlands. The third chapter shows practical examples of how to use tax havens and addresses whether the cost of international tax planning can influence a decision-making process of the entity and whether tax optimization can only be used after exceeding a certain annual turnover threshold. This paper also shows that international tax planning is not a financial benefit for small businesses and that not any type of tax optimization can be used regardless of the type of business activity provided.
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Tax Support of the Research and Development in the Czech Republic
Šteflová, Renata ; Finardi, Savina (advisor) ; Marková, Hana (referee)
The diploma thesis focuses on the area of tax support of research and development in the Czech Republic through a tax relief on research and development. In particular, the author aims to clarify the doubts in the practical application of the tax relief on research and development by the Czech business unit in the calculation of the corporate income tax. Based on the knowledge gained, at the end of the diploma thesis suggestions for possible legislative changes in this area are presented.
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Application of transfer pricing methods for reinsurance
Jun, David ; Francírek, František (advisor) ; Finardi, Savina (referee)
The aim of this diploma thesis is to make a model comparability analysis of controlled transactions within the reinsurance of insurers and to recommend appropriate transfer pricing methods based on defined assumptions. The work is divided into three parts. The first part deals with transfer pricing issues, focusing on comparability analysis and recommended transfer pricing methods according to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations formulated by Organization for Economic Co-operation and Development (Guidelines OECD). The second part describes the basic knowledge and routine practice for the area of reinsurance connected to the transfer of insurance risks. The last part combines the first two chapters, i.e. application of transfer pricing methods in the light of the comparability analysis according to the Guidelines OECD for reinsurance of insurers. The application itself is implemented through the model comparability analysis in order to recommend appropriate transfer pricing methods, i.e. in accordance with the arm's length principle.
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CCCTB its development and application
Mišička, Kamil ; Finardi, Savina (advisor) ; Tecl, Jan (referee)
The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company.
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