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Special forms of taxation and levy on energy companies in the European Union
Šipoš, Tomáš ; Marková, Hana (referee)
The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis for understanding the issue of special forms of taxation of...
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Spatial comparison of business performance
DAŇKOVÁ, Lucie
The subject of the diploma thesis is a spatial comparison of company performance, financial analysis and subsequent intercompany comparison of four selected energy companies for the period 2017 - 2019. The selected company is the joint-stock company E.ON Energie in comparison with the competition: ČEZ ESCO, a.s., Seve.en EC and Elekrárny Opatovice, a.s.. The main source of information for company comparison is the data contained in the annual reports of individual companies. The application part of the work begins with the characteristics and presentation of selected energy companies and comparison of property and capital structure and subsequent comparison by intercompany comparison methods, one-dimensional methods and finally, the companies are evaluated by business performance using bankruptcy and creditworthiness models. The conclusion of the thesis contains an evaluation of the results obtained.
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Special forms of taxation and levy on energy companies in the EU
Šipoš, Tomáš ; Karfíková, Marie (advisor) ; Marková, Hana (referee) ; Trubač, Ondřej (referee)
Special forms of taxation and levy on energy companies in the EU Abstract The topic of the dissertation is special forms of taxation and tax burden of energy companies in the EU. Under the influence of rising wholesale energy prices, more and more Member States are adopting special forms of tax for energy companies in order to tax the so-called extraordinary income of energy companies. I consider the chosen topic of the dissertation to be actual, especially in the spectrum of current developments in social realities in the EU. Energy is a sector of the national economy that is subject to strict legal regulations, especially in pricing. In addition, energy is a very investment-intensive sector. I consider the focus on special forms of taxation and mutual comparison of these tax policy institutes to be beneficial for de lege ferenda legislation. The main goal of the presented dissertation is to evaluate the existing forms of special taxes and levies for energy companies in the EU. Internally, the dissertation is divided into chapters. The dissertation contains three tables and two graphs. The first chapter deals with the definition of the aim of the dissertation and the definition of the work methodology and the applied research method. The second chapter is devoted to the elaboration of the theoretical basis...
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Analysis of energy-saving campaigns in the Czech Republic
Rudolfová, Jana ; Pešek, Ondřej (advisor) ; Zamazalová, Marcela (referee)
This bachelor thesis analyzes energy-saving campaigns, which have taken place so far or are taking place at the moment in the Czech Republic. The thesis is focused only on the campaigns of the four largest energy companies in the Czech Republic, namely ČEZ, RWE, E.ON and PRE. The aim of this thesis is to describe particular ways and tools of marketing communication, which energy companies use for their energy-saving campaigns and through a questionnaire survey to find out what attitude Czech people have towards the issue of energy savings, whether there is an awareness of the existence of energy-saving campaigns in Czech society and whether Czech people are interested in information regarding this issue and also interested in this type of campaigns. The thesis is divided into two parts -- theoretical and practical. The theoretical part is focused on the explanation of marketing terms and companies' social responsibility terms, related to the topic of this thesis, which are very helpful for final understanding of the practical part. The practical part describes reasons for creating energy-saving campaigns, the situation in the market of electricity and natural gas and offers analysis of selected energy-saving campaigns. The practical part also includes the aforementioned survey.
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