|
|
Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
|
|
|
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
|
|
|
Zaměstnanecké benefity ve zvoleném podniku
Muchová, Veronika
The bachelor thesis aims to evaluate the system of employee benefits in the selected company. The focus is on determining employee satisfaction with this system and evaluating its cost implications for employer. Theoretical findings from the field of employee benefits are presented in the literature review. The empirical part describes the specific company, the employee benefits system, and its cost impact for the year 2022. Employee satisfaction with the benefit system is assessed by using a quantitative questionnaire survey. By connecting theoretical knowledge and empirical results, recommendations are proposed to the company. This recommendation aims to increase employee satisfaction with benefits and at the same time differentiate the employer from the competition in the labor market.
|
|
|
Business Directive for Cryptocurrency Operations
Kyncl, Kryštof ; Ptáček, Roman (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with accounting and tax issues of cryptocurrency operations. It further explains and clarifies the operation and properties of cryptocurrencies. The work focuses on the analysis of the problems of the current situation, valuation and registration of cryptocurrencies in accounting, but also the payment of value added tax or income tax and more. This work then tries to demonstrate the findings on model examples of cryptocurrency operations, including recommendations in the areas of accounting and taxation.
|
|
|
Selected Topics of Cryptocurrencies with Focus on Taxation of Income Received from This Asset Type
Malá, Ingrid ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The thesis explains the main characteristics and cryptocurrency definition. The thesis also offers cryptocurrency awareness analysis of Czech respondents. As part of this thesis there are also described legal and tax environments in the Czech Republic. The thesis focuses on specifics of taxation of income from cryptocurrency transactions. When the tax liability arises, it submits proposals to which category does the income belong and it comprehensively describes the procedure for calculating the tax base and subsequent taxation. In the case of legal entities, it presents the basic procedures for dealing with cryptocurrencies in the company. It deals with the „de lege ferenda“ taxation of income.
|
|
|
Tax aspects of selected company
Moravec, Luboš ; Vítek, Leoš (advisor) ; Bauernöplová, Veronika (referee)
The thesis is focused on the tax aspects of Továrna hasicí techniky, Ltd. The main objective is to describe and analyze the situation and development of tax liability. In the individual parts of thesis there are described theoretical aspects of certain tax and the practical part, which deals with the impact of specific tax on selected company. There are a tax on corporate income, value added tax, property tax and road tax. The thesis also includes a description of the methodology for calculating the total tax contribution of firm and subsequently the application of this methodology on the selected company.
|
|
|
Selected tax aspects of a chosen IT company
Nováková, Kateřina ; Vítek, Leoš (advisor) ; Bauernöplová, Veronika (referee)
The work is focused on selected tax aspects of a chosen company. The main goal is to define possible tax problems that can occur in a particular IT company. The practical part is focused on selected issues and their solutions in framework of the company's tax policy. It also contains a comparisment of reality with all applicable laws and a design of their appropriate application. The main goal is to become familiar with the tax topics and their points of concern. The primary process is the analysis of tax laws and an analysis of their application in the selected company.
|
guest ::
