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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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Taxes in International Road Transport of Goods
Jiříčková, Kristýna ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.
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Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
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Means of Transport in Enterprise - Accounting and Tax Aspects
Zámková, Jana ; Vacková, Silvie (referee) ; Polák, Michal (advisor)
This bachelor's thesis deals with difficulties of financing of company fleet which is specialized on rendition of services in commercial security, fire signalization and remote information transfers from these and other systems on boards of centralized security. It contains analyse of fleet financing, comparation of appropriate instruments for personal vehicles financing and proposals for optimal ways of fleet financing.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Issues of Contributory Organization Taxation
ČERNÁ, Ludmila
This thesis deals with the issue of taxation of a contributory organization with emphasis on corporate income tax and road tax. The aim is to analyse specific areas of taxation on the example of a particular contributory organisation in order to identify possible errors and to determine possible recommendations. It also analyses the management of the contributory organisation, which is the main basis for determining the tax liability. The analysis focuses in particular on core and non-core activities, including the system of keying overheads. Subsequently, the methodological procedure for the determination of corporate income tax and road tax is elaborated, demonstrating the main differences or problematic areas compared to business entities. On the basis of the case study, problematic areas within the taxation of contributory organisations were synthesised, e.g. tax depreciation, calculation of road tax, provability of tax deduction. These areas are also supported by the recommendations made in the area of recording the tax deduction profiled, the creation of a supplement to the property directive or the introduction of subcentres for other ancillary activities. The work also provides feedback on the efficiency of the organisation's performance through autarky and profitability indicators, working with the possible withdrawal of the activity performed or the impact of the increase in prices for services in other complementary activities on the economic result and income tax is calculated.
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Dopady předpisů Evropské unie v oblasti zdaňování vozidel na národní legislativy a stav vozového parku
Osičková, Helena
The thesis deals with existence of links between member states legislation and fleet status. The first part of the thesis defines externalities arising in road transport and their impact on human health. Furthermore, the system of road taxations in individual member states is described in this part of thesis, follow by an analysis of the vehicle fleet in terms of the type of tax base used. Based on analysis, the thesis tries to identify the links between the state of the vehicle fleet and tax system in the EU member state. At the end of the work, recommendations are formulated regarding the appropriate direction of European and national regulation of road transport.
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Comparison of Road Tax in the Czech Republic and other Member States of the European Union
SMEJKALOVÁ, Kristýna
The diploma thesis deals with a comparison of road tax in the Czech Republic and other member states of the European Union. The diploma thesis starts with a description of road tax in EU member states. Further, macroeconomic variables of taxes and the harmonization of taxes are mentioned too. The Eurostat database was main source for data, which are basis for the practical part. A cluster analysis was used for comparison of states. The inputs to the cluster analysis were three indicators, which were described in detail. The cluster analysis was created for two years. The result of the cluster analysis are clusters of states which have got similarities in the field of road tax. There were also calculated the arithmetic means of clusters to complete the information about its differences.
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Highway fees in the Czech Republic
PANSKÁ, Jiřina
This bachelor thesis is focused on the highway fees in the Czech Republic. The first part of the work defines terms such as road tax, history and evolution of taxes and fees related to the operation of motor vehicles. There is described transport infrastructure, transport and current trends in transport. It also deals with the development of road transport and charging. The second part of the work compares the established models in selected coun-tries of the European Union - Germany, Austria, Slovakia, Poland. Then follows the analysis of revenue and expenditure for vignettes in the Czech Republic. In conclusion, there are processed impacts of the introduction of electronic fees for motor vehicles up to 3.5 tonnes in the Czech Republic and there are processed graphs on estimated initial expenditures and estimated return on investment.
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