National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Budgeting of Taxes
Houdková, Kamila ; Sedmihradská, Lucie (advisor) ; Košťáková, Eliška (referee)
This diploma thesis examines the impact of the amendment to the Act on Budgeting of Taxes, effective from 1 January 2013, on the financing of municipalities setting up a school in their territory. The main aim of the diploma thesis is to find out what influence the amendment to the School Act and the Act on the Budgeting of Taxes has on the financing of municipalities establishing school and municipalities that do not establish school in their territory. Furthermore, whether the municipality, which establishes a school in its territory, is able to cover the costs incurred by education when fees are abolished, and the pupils from the municipalities in whose territory the school is not established are also able to attend. The diploma thesis deals with the issue of financing the municipality, which establishes a school and a municipality that does not establish a school in its territory. Then the issue is related to the whole Pardubice region, where I find out whether the municipalities setting up the school in their territory will be able to cover the costs related to the operation of the school after the amendment of the Act on Budgeting of Taxes.
Tax Evasion and Transfer Pricing
Košťáková, Eliška ; Vítek, Leoš (advisor) ; Zídková, Hana (referee)
The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain the Arm's length principle, comparative analysis and subsequently introduced each transfer pricing method. The attention is also paid to assessment of each transfer pricing method with using analytical, synthetic and comparative methods.

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