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Tax aspects of investment incentives
Králová, Simona ; Frýzek, Libor (advisor) ; Pšurná, Pavla (referee)
The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.
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Investment Subsidies to Municipalities
Granátová, Hana ; Sedmihradská, Lucie (advisor) ; Pšurná, Pavla (referee)
This diploma thesis deals with investment subsidies, which municipalities obtain as a contribution to the budget, and the fact whether the amount of the subsidies is affected by the political affiliation of the mayor. The introduction of the thesis brings the description of public administration of the Czech Republic, and the characteristics of the region and the village. The following part focuses on fiscal federalism, district budget as well as particular revenues of municipalities. Additionally, this part provides the explanation of the term 'subsidy', and lists different kinds of sources which municipalities can draw financial means from. The last part introduces analysis of selected towns. The conclusion presents the overall evaluation and summary of the results.
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Flat rate expenses in determination of tax base
Pelouch, Jan ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
ABSTRACT The thesis deals with the development of flat rate expenses in the Czech Republic and their advantages and disadvantages for the taxpayers and the state. The principle and the consequences of "Švarcsystém" have been researched as well. The main aim of the practical part is to define the level of utilization of the flat rate expenses due to various criteria. Data needed to fulfill the main aim were obtained with the usage of my own questionnaires. Based on the analysis of 106 completed questionnaires the high popularity of the flat rate expenses was confirmed. In conclusion the changes of this system are suggested with regard to demands of the state and the taxpayers.
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Comparison of taxation of dependent and independent activities now and after 2015
Dolejšová, Světlana ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The bachelor's work analyzes taxation of persons - dependent and independent activities in 2012 in comparison to Act No. 458/2011 Coll., to amend the laws relating to the establishment of unified collection point and other changes connected with it. The most important changes are commended in the work and how these changes are reflected in the taxation of groups of taxpayers. During the processing of work Act No. 500/2012 has been adopted, which is closely related to taxation of personal income. Some of the major changes that will be implemented under this Act in the taxation of personal income during the period 2013 - 2015 are also mentioned at relevant places of the work.
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The influence of compensations for damages occurring during tax administrative procedure on administrative expenses
Divišová, Tereza ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
This diploma thesis deals with compensation for damages occurring during tax administrative procedure due to maladministration or unlawful decisions. The main aim of this thesis was to disclose influence of compensations for damages and administrative expenses of compensation procedure to the state's budget. Thesis concerns legal frame of compensations for damages, the first part of the compensation procedure which is held by the Ministry of Finance of the Czech Republic, specifically analysis of number of submitted applications for compensation, extent of acknowledged compensations and the most frequent reasons for acknowledgement of compensation. Further thesis deals with court proceedings and recourse against civil servants, which are eligible of causing damages. Significant part of thesis focuses to the estimation of administrative expenses spent in connection with compensation procedure and compares these expenses in years 2010 and 2011 considering the change in organization of state administration since 1. 1. 2011.
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Tax aspects of the chosen company
Bílková, Petra ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
Bachelor's thesis "Tax aspects of the chosen company" concentrates on tax burden of Ferona a.s. Firstly, this paper shortly introduces the company and its economic situation. Further, the main part is dedicated to taxes to which is the company subjected; in the individual subchapters is indicated type of tax, its values for observed years 2008, 2009, 2010 and its calculation is also outlined there. The aim of this paper is analysis of the tax burden of the company, for reaching this goal serves mostly the last chapter that is named "tax optimization". There are stressed several optimization elements in this chapter, which have been being used by the company and also there are given some proposals that could lead to further tax optimization of the company - these proposals arise from the foregoing examination of the company.
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The effect of the tax and insurance system on individuals and companies deciding between employment and business
Rýdlová, Lada ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
This bachelor thesis deals with the effects of the tax and insurance system on individuals and companies deciding between employment and business. The aim is to quantify the tax and insurance payments of dependent and independent activity. At first, the work introduces several researches on this issue and defines important terms. Subsequently, the data required for calculations are gained from legal standards. In the practical part, calculations are performed on characteristic taxpayers divided into three levels according to income. To compare the size of the burden of all tax and insurance payments, the gross wage of an employee is compared with the entrepreneur's profit and income, respectively.
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Tax aspects of a chosen company
Toráč, Vladimír ; Vančurová, Alena (advisor) ; Pšurná, Pavla (referee)
The bachelor thesis is focused on the analysis of taxes and social insurance contributions paid by the company HERAST Ltd. in the period of 2008-2010. The first part contains general information about the enterprise, analyses its economic aspects which affect the tax burden amount and examines the financial health of the company from the viewpoint of profitability. The very core of this thesis is the second part, which deals with the company tax burden analysis and monitors potential problems in the process of taxes determination. The last chapter is concentrated on identification and tax optimization of the problem areas discovered in the previous chapters.
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Limitations and Possibilities of a One Collection Point
Kubantová, Kateřina ; Tepperová, Jana (advisor) ; Pšurná, Pavla (referee)
The work deals with a one collection point, which should reduce administrative costs for taxpayers and government, the impact of its introduction, risks and benefits that accompany it. The work is divided into three parts, two them are theoretical and one practical. The first part deals with the historical development of tax administration in the Czech Republic, the second part deals with the current system of tax and customs administration, current administration of social security and health and accident insurance. The last third part is practical and focused on a one collection point, changes that it entails, as well as evaluation of these changes.
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