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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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Personal Income Tax Harmonization in the European Union
Pavlová, Veronika ; Kubeš, Petr (referee) ; Kopřiva, Jan (advisor)
This thesis deals with the question of tax on personal income harmonization. The introduction will talk about the founding of the European Union and the Free Market and the already existing level of harmonization of tax on personal income. Next, we will talk about the current solvation of this issue. And assess positives and negatives of each variant.
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Reporting of Intangible Assets according to Different Accounting Systems
Ďuricová, Lenka ; Fodora, Stanislav (referee) ; Křížová, Zuzana (advisor)
The Diploma Thesis deals with an intangible assets reporting in different accounting systems. The purpose of the Diploma Thesis is a comparison of intangible assets in accordance with International Financial Reporting Standards (IFRS), Czech and Slovak accounting rules. It presents the impact of the found problematic scopes on the relevance of data reporting in the concrete companies. It points out the necessity of harmonization of national accounting legislations.
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Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Four experiments were executed with the system. Harmonization of the short melodies were unpleasant. Harmonization of longer melodies were overall more successful though. A possible cause might be relatively small used neural network of the system.
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Automatic Harmony Generation
Bobčík, Martin ; Drahošová, Michaela (referee) ; Vašíček, Zdeněk (advisor)
Goal of this master thesis is to study harmonization based on knowledge of given melody and to design a system which will meaningfully automate this activity. In the work there is covered basics of music theory needed for this topic and previous other approaches to this problematic. There is also covered machine learning, neural networks and recurrent neural networks. In the end, there is outlined design of the system, how to make it work and how to use it. Three experiments were executed with the system. Harmonization of the melodies were unpleasant though. A possible cause might be relatively small used neural network of the system.
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Comparison of Income Tax of Legal Entity in The Context of The Selected EU Countries
Hřebíčková, Jana ; Jašková, Soňa (referee) ; Svirák, Pavel (advisor)
Czech company that focuses on financial modelling and advisory is being introduced in the bachelor’s thesis. The company considers expansion of its services. We will evaluate, whether the company shall seek for new capacities in the Czech Republic, or shall establish its subsidiary abroad. Specifically, we will analyze implications on the income tax of the new legal entity and profit repatriation. As is revealed, these factors have an important impact on such decision, and should be taken into account next to the production costs and general business environment in the respective countries.
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Harmonisation of direct taxes in the European Union
Ženatová, Eva ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This thesis deals with the harmonization of direct and indirect taxes in the European Union and especially its historical development, current state and possible further development of the harmonization of direct taxes. The main theme of the work is the proposal for a directive on a common consolidated tax base of corporate income tax (CCCTB).
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Algorithmic Accompaniment Composition
Vinš, Jakub ; Hradiš, Michal (referee) ; Kolář, Martin (advisor)
This thesis deals with problems of computer music, especially with generating accompaniment to an existing song in MIDI format by means of artificial neural networks. Existing methods of algorithmic music composition are presented in the beginning. Followed by problems and their solutions connected with the conversion of MIDI files to matrices, which are suitable as an input for neural network and their inverse transformation. Subsequently are proposed, created, optimized and evaluated models which generate saxophone and piano accompaniment by means of feedforward and recurrent neural network. At the end model generates accompaniment to my own song as a form of a test.
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