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Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
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Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
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Evaluation of Real Properties for the Needs of Real Estate Activities
Neumannová, Kateřina ; Hlavinková, Vítězslava (referee) ; Pavlíková, Andrea (advisor)
This Diploma Theses deals with services offered by the domestic estate agencies. They are related to the main activities of an estate agency, which are selling and purchasing real estate. Based on the purposes mentioned above, different means of valuating needs to be applied. A purchaser needs an estimation of a usual market price of the real estate in order to obtain a mortgage loan. A seller needs an expert’s opinion (the administrative price) for quoting the property tax. The Diploma Theses has been divided into two parts. The first part is theoretical and the second is practical. The theoretical part deals with quoting a market price of real estate. I have focused on quoting market prices for the needs of banks to grant loans and credits. Valuating, which has been described in the theoretical part, has been applied on some concrete real estate from 2008 and 2009. The aim of the practical part is to investigate the hypothesis that administrative prices are at the same level with market prices. Based on the generalised results of the investigation from years 2008 and 2009, I have tried to describe some possible development of the prices.
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Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
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Tax Burden on the Agricultural Company
KOUBOVÁ, Pavla
This bachelor thesis is mainly focused on corporate tax, property tax, vehicle excise duty, value added tax and excise tax on mineral oils of an agriculture company. One more of the issue is the application of the tax refund on mineral oils used for agricultural primary production. The methodology of calculation of individual taxes is described. Individual amounts of taxes are analysed and compared. The comparison of the individual amounts of taxes and the subsequent assessment shows whether the individual amounts of tax are the same or change over the time. The data from the period 2016-2018 are used for the analysis. The conclusion consists in assessment of the total tax burden of the company, the approximated change for the following period.
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Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
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