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DEVELOPMENT FINANCING OPTIONS IN HOUSING
Kamencová, Aneta ; Adlofová, Petra (referee) ; Dohnal, Radek (advisor)
The main aim of my thesis is an analysis of the overall development of financing options for private housing, especially in the Czech Republic. The issue of housing solves most of us, at least once in their life. Investment in housing greatly exceeds our income, so it is necessary to the selection of type of housing, correctly decided on its method of financing itself. The statistics which are in the Czech Republic's disposal indicates that the total expenditures of Czech households, housing costs are up to 1/4. Compare the different products occurring in the Czech market, which are intended to finance housing (building savings, mortgage loans, ...). It depends on the consideration of each of us, whether we use a different funding source, such as your own saved money or loans from friends or family members.
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Účetní a daňové aspekty trvalého snížení ceny dlouhodobého majetku
Dovrtělová, Aneta
Dovrtělova A. Accounting and tax aspects of permanent price reduction of fixed assets. Bachelor thesis. Brno: Mendel University,2022. The bachelor thesis deals with the accounting and tax aspects of the permanent depreciation of fixed assets. The aim of the thesis is to evaluate the depreciation methods used for fixed assets and to find appropriate solutions for the depreciation schedule for a given company, taking into account the profit or loss and the tax base. The first part of this paper takes form of a literature review. In this literature review, fixed assets are defined and specific depreciation methods, their recent changes and calculation methodology are analysed. The second part of this thesis is analytical. In this part, the specific depreciation in the selected company is compared with the versions of depreciation calculated earlier in this thesis. Then the results of this comparison are evaluated and possible changes in the depreciation schedules are suggested from an accounting and tax perspective.
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Tax literacy among small businessmen of different nationalities
Tran, Thu Thao ; Pavel, Jan (advisor) ; Tepperová, Jana (referee)
This work is focused on tax literacy among small businessmen of czech and vietnamese origin. The main aim is to evaluate tax knowledge of small businessmen and find out on which aspects knowledge depends. Knowledge was rated on the basis of questionnaire, which was later evaluated. To solve this tax literacy issue, there was uttered a hypothesis, which was tested by test of independence. Conclusion of this test is, that businessmen knowledge depends on their nationality. Contribution of this work is determination of dependence between language skills and tax literacy.
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DEVELOPMENT FINANCING OPTIONS IN HOUSING
Kamencová, Aneta ; Adlofová, Petra (referee) ; Dohnal, Radek (advisor)
The main aim of my thesis is an analysis of the overall development of financing options for private housing, especially in the Czech Republic. The issue of housing solves most of us, at least once in their life. Investment in housing greatly exceeds our income, so it is necessary to the selection of type of housing, correctly decided on its method of financing itself. The statistics which are in the Czech Republic's disposal indicates that the total expenditures of Czech households, housing costs are up to 1/4. Compare the different products occurring in the Czech market, which are intended to finance housing (building savings, mortgage loans, ...). It depends on the consideration of each of us, whether we use a different funding source, such as your own saved money or loans from friends or family members.
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