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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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Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Income Splitting Between Spouses
Šoukalová, Monika ; Pobořilová, Zdeňka (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis focuses on income splitting between spouses. The first part contains the general tax theory where taxation system, personal income tax and income splitting between spouses are explained. Next part deals with the analysis and the comparation of the tax burden on married couples in the Czech Republic in 2007 and 2013 and deals with the analysis in other selected countries. The last part provides examples of calculation of tax liability and presents means of tax optimization in selected years.
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Employee’s Benefits
Červenková, Eva ; Částková, Irena (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis focus on employee’s benefits problem in use. Compare tax advantageousness between employer and employees. By questioned exploration searches the best benefits for employees and proposes using better benefits in the company.
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Recodification of income tax
Koubková, Aneta ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
Recodification of income tax Accrual model of income determination - its advantages and disadvantages Abstract The aim of this thesis is to describe and evaluate the accrual system of determining the income tax base in connection with a possible recodification of Act No. 586/1992 Coll., Act of the Czech National Council on Income Taxes, as amended (the Income Tax Act), especially by describing the advantages and disadvantages of specific models of determining the tax base based on the accrual principle, i.e., dependent, semi-dependent and independent system. The hypothesis is the statement that the currently used semi-independent system for determining the income tax base (for those entities that determine taxable income on an accrual basis) in the Czech Republic is the most appropriate. The basic source and starting point of this thesis is a document prepared by the working group of the Ministry of Finance entitled "Innovation of income tax regulation", whose task was to prepare a new version of the Income Tax Act and which published the basic theses on the new bill for public consultation in October 2016 entitled Summary of Solutions for Innovation in Tax Regulation and Income Insurance (hereinafter referred to as the "Summary"). Although the intention to recodify the Income Tax Act is currently being...
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Technical Improvement of Rented Property
Němec, Petr ; Ondroušková, Renata (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the problem of technical improvement of property that is the object of a lease contract. Lessee pays technical improvement from own resources and he is entitled to depreciation of technical improvement on the basis of a written contract by owner. The practical part focuses specific various options for the settlement of technical improvement at the end of the lease and it assesses the convenience of termination from the perspective of the lessee.
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