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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Low and Tax barriers to Development of Small and Medium Business
Svirák, Pavel ; Sadovský, Zdeněk (advisor)
At the beginning of the 21st century it becomes more obvious that the established free market economics systems, even nowadays perceived as universal models, collide with the ecological boundaries imposed by the Earth’s biosphere. Protection of the living environment is also the topic of this thesis. This doctoral thesis presents the research results of investments made to protect the natural environment. The work focuses on the Czech Republic-based manufacturing industry. The doctoral thesis covers the following objectives: • Czech legislation and related information of the living environment protection are processed, confronted and evaluated in the analytical part of the work. This part also features a description of used Macro-economical approaches followed by an evaluation of externality quantification. The work even describes new trends in the implementation of Environmental Managerial Systems. This part presents basic procedures to assess the manufacturers’ environment protection investments. Strong and weak aspects of specific approaches are emphasized. • The environmental investments evaluation methods for the selected manufacturing companies are identified in the practical part of the doctoral thesis based on the primary data sources supported qualified research. Suitable criteria-meeting rating methods are selected, based on the statistical evaluation of multi factorial analysis. Furthermore, the work evaluates the influence and significance of environment protecting investments on the corporate goals. The final part of the work features a critical review of the discovered facts with suggested advanced procedures for the environmental protection investments evaluation.
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Statistical Analysis of a Company Financial Risk Factors
Raclavský, Lukáš ; Sadovský, Zdeněk (referee) ; Karpíšek, Zdeněk (advisor)
The master´s thesis contains a statistical analysis of a company financial risk. Within this analysis were determined the dominant economic and financial risk factors of a company and was made a description of selected inferential statistical methods adequate assessment of the state and time development of these indicators. On a PC was applied methodics developed for concrete data files with focusing on description of the expected risk development existence of a company. In conclusion were achievements evaluated and were determined another possible directions of solving similar problems.
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Value management and controlling
Šimeček, Petr ; Sadovský, Zdeněk (advisor)
The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.
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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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Value management and controlling
Šimeček, Petr ; Sadovský, Zdeněk (advisor)
The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.
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|
|
Low and Tax barriers to Development of Small and Medium Business
Svirák, Pavel ; Sadovský, Zdeněk (advisor)
At the beginning of the 21st century it becomes more obvious that the established free market economics systems, even nowadays perceived as universal models, collide with the ecological boundaries imposed by the Earth’s biosphere. Protection of the living environment is also the topic of this thesis. This doctoral thesis presents the research results of investments made to protect the natural environment. The work focuses on the Czech Republic-based manufacturing industry. The doctoral thesis covers the following objectives: • Czech legislation and related information of the living environment protection are processed, confronted and evaluated in the analytical part of the work. This part also features a description of used Macro-economical approaches followed by an evaluation of externality quantification. The work even describes new trends in the implementation of Environmental Managerial Systems. This part presents basic procedures to assess the manufacturers’ environment protection investments. Strong and weak aspects of specific approaches are emphasized. • The environmental investments evaluation methods for the selected manufacturing companies are identified in the practical part of the doctoral thesis based on the primary data sources supported qualified research. Suitable criteria-meeting rating methods are selected, based on the statistical evaluation of multi factorial analysis. Furthermore, the work evaluates the influence and significance of environment protecting investments on the corporate goals. The final part of the work features a critical review of the discovered facts with suggested advanced procedures for the environmental protection investments evaluation.
|
|
|
HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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|
Statistical Analysis of a Company Financial Risk Factors
Raclavský, Lukáš ; Sadovský, Zdeněk (referee) ; Karpíšek, Zdeněk (advisor)
The master´s thesis contains a statistical analysis of a company financial risk. Within this analysis were determined the dominant economic and financial risk factors of a company and was made a description of selected inferential statistical methods adequate assessment of the state and time development of these indicators. On a PC was applied methodics developed for concrete data files with focusing on description of the expected risk development existence of a company. In conclusion were achievements evaluated and were determined another possible directions of solving similar problems.
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