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Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
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Selected issues of recodification in the context of tax and accounting in hindsight
Görgesová, Karolína ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The bachelor thesis deals with law recodification as well as its impact on accounting and tax legal regulations. The aim is to present certain selected issues, assess their impacts and development, and analyse their possible solutions. The first part introduces the issue of gratuitous income. It consists of the analyses of the Business Corporations Act and the Civil Code, followed by a tax and accounting analysis of the solution. The second part focuses on the payment or possible return of profit sharing advancements and contains the analysis on the Business Corporations Act and the Civil Code and their link to the existing accounting and tax complexities. Related to the former is the publication of Chamber of Deputies print No 873/0, known as the Tax Package. The third part deals with the issues of authorized capital and contingency fund. Similarly to the former ones, this part also presents analyses of the Business Corporations Act and the Civil Code as well as tax and accounting solutions. The thesis also features illustrations and graphic examples.
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Tangible fixed assets in the accounting perspective with the focus on tax view
Krejčík, Martin ; Janhubová, Jaroslava (advisor) ; Molín, Jan (referee)
This diploma thesis focuses on the tangible fixed assets of the accounting and tax perspective. The analysis of the first part of this thesis proceeds in basic theoretical and legislative framework, both in Czech and international perspective. There is also analyzed the cycle of tangible fixed assets, which is dealt with in detail their acquisition, use and disposal. In the practical part there are selected facts, which took place at the company engaged in property lease and tangible assets directly related. These facts are then commented on accounting and tax perspective.
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Comparison of the tax burden of employees in the Czech Republic and in Belgium
Hrubanová, Adéla ; Kubátová, Květa (advisor) ; Beneš, Jonáš (referee)
The thesis analyzes and compares tax burden on employees in the Czech Republic and Belgium. The first part summarizes the tax systems of the two countries, and describes how to proceed in the calculation of their tax burden. The second part deals with the comparison of effective tax rates for different types of taxpayers. The third part discusses the tax progressivity in terms of local progressivity, which is measured by using provided intervals and determines for which income categories is the progressivity most important. Lorenz curve in the last part shows graphically global tax progressivity and redistribution of income in society. The Gini coefficient measures it. Final evaluation highlights the important ties between the two countries, compares with other countries of the European Union and its future development especially in the area of taxation of wages.
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Comparison of the tax burden of employees in the Czech Republic and in Germany
Sirotková, Blanka ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
This master's thesis presents a comparison of the tax burden in the Czech Republic and in Germany. The first two chapters cover the major types of taxes and differences in the tax systems of both countries. In the third part of the thesis is about key features of the Czech and the German Income Tax Act and it is primarily focused on taxation of employment. The practical part is compared to taxation of certain types of taxpayers at different levels of the average wage.
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Employee benefits
Pavlíčková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with employee benefits. The first part is focused generally on employee compensation, division of benefits and their legal regulations. The main part of thesis describes employee benefits from the point of view of accounting and taxes -- contribution for meals, non-alcoholic beverages, private use of company cars, contributions to the pension and life insurance, extra holidays, education of employees and gifts for employees. In conclusion, benefits are analysed in a selected company.
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Applicability and carry-over of tax losses, compared with the rules of the selected EU countries.
Fuksová, Barbara ; Říhová, Lucie (advisor) ; Vančurová, Alena (referee)
The aim of this bachelor thesis is to capture the development of legal regulations of a deduction of tax losses and its practical application and to compare the current legislation in the Czech Republic with the selected countries of the European Union. The thesis has character of qualitative research. The first three chapters contain descriptive research, which draws primarily from the legislative sources. The last part includes comparative analysis based on the information from Ernst &Young about the corporate taxation in the EU. The comparison shows that the Czech Republic with its terms does not significantly differ from the rest of the EU. Conditions for the deduction of the tax losses in individual countries are various but we can find their common features. Almost all member states have certain restrictive conditions, which are designed to prevent abuse of the deduction of the tax losses in the economically unjustified cases. Individual circumstances vary only in the form but their purpose is identical. The comparison also shows that there are elements that may limit the overuse of the deduction of the tax losses and stabilize the revenue of the public budgets. But the Czech Republic does not use these elements.
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