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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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Taxation of legal persons
Sobotová, Valéria ; Podolská, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the issue of corporate income tax optimization with a focus on proposals, that can help the selected company to achieve tax savings. The thesis starts with the theoretical concepts related to the development of tax optimization proposals, followed by the characteristics of the company on which the thesis is based and finally, specific methods of optimization are presented. The result of the work is then a comparison of the tax liability before and after optimization.
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Optimalization of Financial Resources of the Investment Project
Adámek, Pavel ; Prodělal,, František (referee) ; Korytárová, Jana (advisor)
The aim of this work is in the first part to gather theoretical and methodological knowledge on the sources of financing of fixed assets and the second part is then used to build models of three types of financing. The created models are mainly based on the comparison of resulting cash flows. Subsequently, in order to help those cash flows and the additional findings in the final stage of design recommendations that could be helpful for the company selecting the optimum source of investment project funding.
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Efficiency of deduction of interest on housing loans
Korandová, Anna ; Slintáková, Barbora (advisor) ; Klazar, Stanislav (referee)
The diploma thesis is dedicated the indirect tax aid in housing policy, which is represented mainly by subtracting the interest paid on housing loans from the tax base on personal income. The main objective of this thesis is to analyze the effect of deduction of interest on loans to the financing on housing on the size of tax obligations the fictitious taxpayers. The partial objective is to find out the awareness of individuals about the tax deduction of interest on loans and its use.
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Utilisation of various types of financial resources in investment activities of a company
SVOBODOVÁ, Jiřina
The bachelor degree work focused on the decision-making process in the field of capital expenditures with regard to the way of using various sources of funding. The work describes capital planning, investment strategies for companies, division and determinants of capital expenditures and it introduced the methods for capital expenditure efficiency assessment and sources for their funding. The author analysed one capital expenditure in a joint stock company implemented in 2006; the analysis was carried out in two phases. During the first phase, we assessed the financial health of the company and tried to find out whether some methods of asset acquisition could endanger the financial stability of the company. During the second phase we carried out calculations for the considered methods of asset acquisition with regard to expenditures and tax savings and we chose the best method of capital expenditure funding.
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Analysis of a particular investment project - the construction of new buildings and office space
KOLBASKÁ, Lucie
The thesis Analysis of a particular investment project - the construction of new buildings and office space is to evaluate the effectiveness of the investment options elected by the selected evaluation methods. Variants of investments are assessed by the average cost, modified pay-back period and modified the discounted pay-back period. In a further evaluation of options is determined the tax savings of each option and its impact on the total cost of investment. On the basis of all methods and procedures are selected one variant of the investment. Finally, evaluate the sustainability of the investment options selected in the operational phase.
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The Tax Optimalization of a Chosen Entrepreneurial Subject
VESELÝ, Petr
Annotation The tax optimalization means that a tax unit tries to minimize his tax liability. This is reached with use of tax savings. All subjects are allowed to use only the legal procedures, the illegal process means the tax avoidance. A work deals only with the income tax. In the theoritic part is the Czech law of income tax presented. In the practical part there is a particular company (Limited Liability Company) presented and persons which are connected with this company. Four tax subject groups are solved: 1. The employee of the company, 2. The employee and simultaneously the owner of the company, 3. The company as a whole, 4. The shareholders of the company. For each group will be a current tax liability and several versions counted, they will be compared and then the best one for each subject will be chosen.
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