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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Selected Specific Tax Resident in the Czech Republic
Kašparová, Hana ; Porubová, Pavla (referee) ; Svirák, Pavel (advisor)
The thesis is focused on individuals income taxes in Czech republic. It is mainly focused on certain individuals – residents and their duties to Czech republic. The thesis also shows the work of Czech law in certain, more complicated situations which can occur. In conclusion, the evaluation of whether the legislation for the avoidence of double taxations is sufficient or not.
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Taxation of Individual Earning in Austria
Gígelová, Anna ; Bláha, Jaroslav (referee) ; Svirák, Pavel (advisor)
This Bachelor´s thesis deals with the tax systems in the Czech Republic and Austria with a focus on a natural person´s taxation in Austria, in particular. Some real life examples are also given here. There is an elucidation of double taxation avoidance in terms of taxes and international contracts. To be more specific, document number 48/1979 dc.
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International Tax Planning and its Impact on Company's Economy
Vlk, Tomáš ; Koutný, Jiří (referee) ; Kopřiva, Jan (advisor)
Aim of my master’s thesis on the topic „International Tax Planning and its Impact on Company's Economy“ is to evaluate current business model of the firm Jelko which is using it for products selling to the Slovakia. Based on the currect model analysis I will introduce other models, which could cause higher efficiency of advantageousness. I will analyse advantages and disadvantages of each model and following this analysis I will choose the best model which I will recommend to the firm in order to consider it and eventually to implement it.
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Analysis of Employing of Foreigners in the Czech Republic
Zemanová, Petra ; Ivánek, Lumír (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on the system of employing and taxation foreigners in the Czech Republic. Its aim is to explain the theoretical background of this issue, analyze the labor market situation and clarify the principle of taxation of foreigners. In the analytical part, this knowledge will be applied to individual cases and in the design part, for each taxpayer will be proposed a solution to reduce tax liability as much as possible.
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