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Employee benefits in terms of accounting and taxation system
ŠÍMA, Pavel
The theme of this bachelor thesis is Employee benefits in terms of accounting and taxation system. Some companies also include non-monetary bonuses as a way of rewarding their employees. Employee benefits substantially affect satisfaction, loyalty and motivation of all employees. The popularity of employee benefits is also supported by the effort of the companies to optimise taxes, which is the outcome of employee benefits. The main goal was to characterise employee benefits and to explain its impact on taxes on the employer's and the employee's side. The theoretical part of the thesis describes rewarding and historical development of employee benefits. It also describes the most frequently used employee benefits and the way they are accounted for in Czech legislation. The practical part analyses employee benefits in a specific company. The analysis was conducted via questionnaire research, which showed the employee's satisfaction with provided benefits, the way they use them or which benefits they miss. The research was done at the KODE C.B. s.r.o. company.
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Accounting of corporate tax of business entities in Belarus
Seravokaya, Veranika ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis deals with the issues of identifying and estimating corporate tax of business entities in Belarus. It also contains information about relevant changes in the area of taxation of business entities that radically affect calculation of tax liability. The aim of this work is to inform the reader about two closely related accounting and tax systems of the Republic of Belarus and show both theoretically and practically the procedure of calculating and accounting the tax burden.
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Analysis of value added tax with focus on construction and installation works
Batistová, Petra ; Vopátek, Jiří (advisor) ; Kozlová, Taťána (referee)
The work focuses on the issues of VAT and taxation system in the Czech Republic. The theoretical part describes the history of taxes and basic terminology. The core of the work is the second part, which is devoted to analyze the impact of various tax VAT Act amendments to the tax payers, with a focus on construction and assembly works. The goal is to solve the practical problem - the application of various amendments to the VAT Act in terms of construction and assembly work. Calculation is carried out and then compared the impact of amendments to the VAT Act on the price of construction and assembly works. Another practical example describes how the reverse charge regime translates into recognizing and completing VAT returns in a construction company.
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Citizens on Taxation - June 2011
Červenka, Jan
According to June survey of the Public Opinion Research Centre, only 21% of Czechs understands our taxation system. 41% of Czech public sees direct taxation of income as a more correct principle, 26% prefer taxation of consumption, and 33% are undecided on this matter. 70% of citizens approves progressive tax on income, 21% oppose it. Only 19% of public supports proposed change of VAT rates, 65% disagree.
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