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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
The similarity of the Member States of the European Union in the field of Excise Duties
 DOLEŽÁLKOVÁ, Markéta
The diploma thesis deals with the issue of excise duties in the EU. The aim is to answer what extent the EU member states are similar in terms of these taxes. It represents a harmonization process and excise legislation binding on all Member States. The actually excise duty rates in the Member States for 2021 and selected studies that have been carried out on the examination of taxation in EU are presented. The most recent data available from 2019 are examined using discriminant analysis, which makes it possible to determine the links between the variables. It presents the factors that can affect the data and can be used to justify the similarity of EU Member States in taxation.
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Providing gifts and samples to business partners from the tax perspective (value added tax, income tax)
 Tylšarová, Ivana ; Říhová, Lucie (advisor) ; Finardi, Savina (referee)
The thesis deals with how income tax and value added tax deal with the problem of providing gifts and samples to business partners. Both of these taxes solve the issue, but each of them slightly differently. In the following text there will be analysed how the taxes deal with it and also there will be provided their mutual comparison.
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