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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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Efficiency Analysis of the Business Project
Nábělek, Marek ; Wontroba, Tomáš (referee) ; Konečný, Miloš (advisor)
The thesis deals with an investment in an enamelling for big enterprise acting in the field of manufacturing industry. Possibilities of investment financing are analysed with focus on the Structural funds of the European Union. The most effective way of investment financing is chosen with the help of cost benefit analysis and therefore own suggestions and recommendations are formulated.
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Tender Procedure and the Tender Risks of Projects from ESF
Sekerová, Jana ; Brzoň, Jaroslav (referee) ; Hanušová, Helena (advisor)
The goal of the thesis is to consider various ways how to finance education of personal staff of company Best Buy Investments a.s. with the focus on possibilities of financing project from the European Union funds. In the theoretical part are characterized individual forms of financing from source of the European Union and the practical part is attended to the company and possibility of financing from the EU. On the grounds of SWOT analyses are identified the project and the ways of its implementation considering financing from the European Union funds.
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Project Funding from EU Financial Resources
Boudný, Petr ; Soukalová, Lenka (referee) ; Koleňák, Jiří (advisor)
The submitted thesis is focused on the utilisation of the feasibility study during the preparation of project applications for financial assistance from EU funds. The thesis describes the basics of the project management and its tools in the theoretical part. The inseparable part from the theoretical part informs us also about EU regional policy and Operational programmes. The goal of the thesis is the preparation of the feasibility study of the project in its practical part. This project will be used to obtain a grant from the Human Resources and Employment Operational Programme (HREOP).
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The minimum wage in the European Union - an overview, development and impacts on construction
Maršounová, Eva ; Tichý,, Jan (referee) ; Tichá, Alena (advisor)
The thesis discusses what it means to institute a minimum wage and the different types of wages in the Czech Republic. It also deals with an overview of changes in the minimum wage in selected countries of the European Union, and unemployment in the countries. To find out what you can buy for minimum wage are given consumer basket of major cities in selected countries. The next chapter deals with the influence of the minimum wage on unemployment. The conclusion discusses the possible impact of the minimum wage in the construction industry.
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The preparedness of the Czech Republic to adopt the single currency of the euro
Vybíralová, Veronika ; Nedvěd, Jan (referee) ; Bočková, Nina (advisor)
This master’s thesis evaluates whether at all and at what level the Czech republic and Sweden meet the Maastricht criteria, because this is a necessary condition for adopting the single currency euro. The theoretical part of this thesis will be focused at theoretical basis, which means the European Union and its history, monetary union and individual convergence criteria. Analysis of actual situation of meeting the Maastricht criteria and analysis of preparedness medium and large business to adopt the single currency of the euro will be realized in next part of this thesis.
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EU development - Comparison of the Czech and Slovak Republics in selected sectors
Dvořáková, Petra ; Drcmánková, Hana (referee) ; Bočková, Nina (advisor)
The aim of my master thesis is to create a comparison of economy between the Czech Republic and another country in the European Union. This other selected country member was Slovakia, which is quite similar to the Czech Republic, has a common history with the Czech Republic, but has already adopted the euro. At the beginning the history of European Union, the Monetary Union and the convergence criteria for the introduction of the single common currency are summarized. The analysis of selected macroeconomic indicators, the fulfillment of the Maastricht criteria and the analysis of medium-sized enterprises in the restaurant and hospitality sector was also carried out in practical part.
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