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Dissertations / Theses on the topic 'Daň příjmu právnických osob'

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Published: 28 June 2021
Last updated: 1 February 2022

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1

Majer, Jakub. "Daň z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114098.

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This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.
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2

Šámalová, Marie. "Daň z příjmů právnických osob v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15578.

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The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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3

Janečková, Martina. "Daň z příjmů právnických osob v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75910.

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This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
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4

Dufek, Jiří. "Účetnictví a daň z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-151520.

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The diploma thesis describes in the first part the process of calculation of corporate income tax basis from the accounting profit and subsequently the calculation of corporate income tax according to the actual valid legislation in Czech republic. In second part the diploma thesis discusses the tax optimalization perfomed by companies which is actually significant problem for lots of states. On the concrete examples are described possible ways of tax optimalization related to both small and middle size enterprises and holding companies operated globally.
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5

Kalivodová, Tereza. "Daně z příjmů právnických osob v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72378.

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The aim of this thesis on "Corporate Income Taxes in Accounting" is to show what takes place this tax in the tax system of Czech Republic, to define the current legislation of this issue, to describe the procedures to detect the amount of payable tax and deferred tax and their subsequent reporting in financial statements. Finally, it views the impact of these taxes on disposable income of the entity.
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6

Gašperčík, Róbert. "Společný konsolidovaný základ daně z příjmů právnických osob." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224425.

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Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.
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7

Novotná, Veronika. "Vývoj inkasa daně z příjmů právnických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360504.

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The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporate income tax rate, gross value added or gross domestic product. In Chapter 2.2 is tested if gross added value or gross domestic product affects the application of deductions, which are divided into different groups - in sum, type of legal form or NACE. In Chapter 2.3 is a similar analysis for tax relief.
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8

Dragomirecký, Erik. "Vývoj inkasa daně z příjmů právnických osob v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201623.

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The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is done on years from 2005 to 2013.
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9

Laláková, Ivona. "Společný konsolidovaný základ daně z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-304.

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Práce se zabývá projektem Common Consolidated Corporate Tax Base, jehož cílem je vytvořit společná pravidla pro zjištění základu korporátní daně, platná v celé EU, a rovněž pravidla konsolidace, která by umožnila subjektům podnikajícím ve více státech EU zjišťovat jeden základ daně za celou skupinu.
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10

Kašpar, Martin. "Daň z příjmů právnických osob a její projev v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-1823.

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The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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11

Samuelová, Hana. "Daň z příjmů právnických osob a její vliv na účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114546.

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The diploma thesis deals with corporation income tax and its influence on accountancy according to the requirements of the Czech Republic. The theoretical part looks at first into accounting system and legal norms which provide for the system and then into accounting system of the Czech Republic and individual taxes within the system. A great part of the thesis deals with corporation income tax, taxpayers, tax period, the counting procedure of the tax and entering into accounts. The passages look into tax return, paying corporation income tax and last but not least the tax evasions which we can encounter in connection with the direct taxes. At the end of the thesis, there is a practical example which the theoretical knowledge is applied on.
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12

Holíková, Zuzana. "Daň z příjmů právnických osob v účetnictví se zaměřením na s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124935.

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The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.
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13

Horáková, Markéta. "Aktuální diskuse o reformách zdanění příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-18271.

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This work analyse the current discussions and theoretical approaches to personal and corporate taxation (not only in OECD countries). After the introduction, which is focused on theory of income taxation, follows chapters, that analyze the attitudes and issues of personal and corporate taxation. This two main chapters contain synthetic parts, whose outputs are the emerging trends in the future. The emphasis was put on OECD outcomes and recommendations.
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14

Albrechtová, Miluše. "Aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-2302.

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Tématem této diplomové práce je aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice. Trendem vrcholícím v posledních letech je snižování sazeb daně z příjmů korporací. Velice často se v této souvislostí mluví o fenoménu daňové konkurence. V souvislosti s očekávanými přínosy snižování daňových sazeb se práce snaží nalézt odpověď na otázku, jaký vliv má výše daňových sazeb na daňový výběr. Pro účely této analýzy je v práci vytvořen regresní model na základě časové řady dat o DPPO v ČR. Tento model umožní odhadnout daňový základ, který je použit k výpočtu daňového výnosu a konstrukci Lafferovy křivky. Na základě výsledků aplikace křivky na časovou řadu od roku 1997 se práce věnuje posouzení vhodnosti Lafferovy křivky jako nástroje k vysvětlení vývoje korporátních daňových příjmů v ČR. Následně je porovnáno daňové zatížení korporací v ČR se zatížením v ostatních státech EU, které rovněž sledují trend daňové konkurence. Analýza daňové zátěže korporací v rámci EU umožní vyvodit implikace pro oblast veřejných financí a růstový potenciál ekonomiky.
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15

Schinerová, Veronika. "Vývoj inkasa daně z příjmů právnických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201624.

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The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.
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16

Klepalová, Kateřina. "Daň z příjmů právnických osob a možné daňové úniky v návaznosti na účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198092.

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The diploma thesis focuses on tax evasion in the context of corporate income tax. The first chapter describes the actual tax system in the Czech Republic and introduces the changes that have occurred since 2014. Following chapter describes the structure of the corporate income tax. Shows basic techniques for transforming operating result to the tax base and then adjustment of tax base through tax allowances and deductions. The reader will also read about the tax rates, tax credits and advance tax. The third chapter introduces two important terms: tax optimization and tax evasion. The aim of the fourth chapter is to demonstrate the areas in which taxpayers may tax evasion. These areas are mainly depreciations, reserves, repairs, technical evaluation and others. Text first describes legislative regulations, contains practical illustration for example from judgments of the Supreme Administrative Court. As the fight against tax evasion can not be solved only in one country, it is necessary international cooperation, which is briefly explained in the last chapter. It introduces with present and future plans to combat this illegal activity not only within the European Union but also in other international organizations.
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17

Brothánková, Eliška. "Optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-378852.

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This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.
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18

Bláhová, Soňa. "Účetní závěrka a stanovení daňové povinnosti k dani z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72843.

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The aim of my diploma paper is a compendious and general description of the final accounting, taxation and their correlation. First part is focused on basic components of accounting, legal regulation in the Czech Republic and definition of the final financial statements, principles and procedures connected with the final accounts. Second part deals with the tax system in the Czech Republic, especially with corporate income tax. I define the basic regulations of the tax base adjustment of income tax. The tax expenses are specified in detail in an extensive chapter. The other parts of my diploma paper are non-tax expenses, the characteristics of amounts that reduce the tax base and the applicable tax deductions. The last part is practical part where I use all rules mentioned in previous parts. This chapter is focused on real calculation of the corporate income tax and final accounting.
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Veselá, Lucie. "Náklady na reprezentaci z pohledu daně z příjmů právnických osob." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-164060.

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The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.
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Čermáková, Hana. "Daň z příjmů právnických osob (daňové úniky, daňová optimalizace a jejich souvislost s účetnictvím)." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192836.

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The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.
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21

Plačková, Lenka. "Management podniku a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11886.

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The diploma thesis describes firstly a tax system in the Czech Republic from the theoretical point of view, secondly it describes an influence which it has on constractors (self employers), natural persons and also on legal entities. I have chosen a factual company on which I analyse the difference between the tax liability in the years 2007 and 2008, separatly on a value added tax (VAT), on a corporate income tax and on a tax all-in cost of the employees. To conclude, I mention a total incidence of taxes on surveyed companies and I evaluate its influence in the years 2007 and 2008.
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Růžičková, Vendula. "Daňové zhodnocení přechodu z fyzické osoby na obchodní společnost." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-165311.

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This thesis concerns the investment of business of two traders to four newly created companies, especially to partnership, limited partnership, private limited company and public limited company. The aim of the thesis is determine which of these forms is best for businessman according to tax burden and risk consequent of this form of business.
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Beková, Radka. "Problémy zdanění příjmů neziskových organizací v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17084.

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The subject of my graduation theses is problems of non-profit organizations tax income in Czech Republic. My main goal is description and explication of problems of non-profit organizations tax income which I have been interested in. My component goal is an effort to formulate my own and already existing schemes of resolutions of the problems concerning effectiveness and tax income of non-profit organizations in Czech Republic. Non-profit organizations tax income is very complicated and inconclusive area of tax income.
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Křížková, Michaela. "Analýza vlivu daní a evropských dotací na HDP a nezaměstnanost v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194670.

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The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amount on corporate income tax on GDP and unemployment in the Czech Republic. The essay also describes the impact of European subsidies given to Czech corporates as primary receivers on GDP and unemployment in the Czech Republic. A comparison of these two macroeconomic factors is provided. Conclusions show that there are some impacts which are not supposed to be transferred to a concrete comparable numbers. The thesis provides detailed overview of main impact of derivation of European subsidies given to Czech companies as primary receivers and changing corporate income tax on GDP and unemployment. The comparison of above influences is provided both on theoretical basis and the real one in the period of 1993-2013 for the Czech Republic. Conclusions and author's ideas are supported by professional publications. The thesis provides information on how the problematic is width and deep within these impacts. Any reader can create his/her own opinion on the problematic based on provided information and data.
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Šimůnková, Lucie. "Zdanění příjmů členů statutárních orgánů obchodních společností." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-198997.

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The thesis concerns the income taxation of statutory bodies and their members of the companies in respect of performng responsibilities in a commercial-law relationship. The aim of this thesis is to compare the taxation of statutory bodies in different companies. The majority of the thesis focuses on statutory bodies and their members in the Czech Republic and the remainder on statutory bodies of companies in Germany, Austria, Slovakia, Canada, the USA and Australia.
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Kuchynková, Jitka. "Srovnání zdanění s.r.o. ve vybraných zemích EU a mimo EU." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-85934.

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The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.
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Ručková, Ludmila. "Optimalizace daně z příjmů vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-400212.

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The diploma thesis focuses on the taxation of legal entities. Based on acquired theoretical knowledge, it analyzes the current trend of taxation in a particular limited company. The thesis looks for a way to optimize tax base and tax liability in the selected company by applied use of income tax law in the Czech Republic and suggests solutions to keep the trend of tax optimalization in the selected company ongoing.
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Jiříčková, Kristýna. "Daně v mezinárodní silniční přepravě zboží." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383570.

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The diploma thesis is focused on the issue of taxes in international road transport of goods. The thesis explains the basic concepts and selected taxes that are relevant from the point of view of the international transport of goods. The first part of the thesis defines the essential theoretical basis. The analytical part deals with selected legal legislation of tax aspects related to the international road transport of goods. In the part of the proposals, on the basis of the acquired knowledge, a methodical guideline for companies engaged in the international road transport of goods is compiled. The proposed methodical guideline is subsequently applied to the chosen company.
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Vichrová, Hana. "Zdanění příjmů v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197255.

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This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.
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Slechanová, Soňa. "Transformácia účtovného výsledku hospodárenia na základ dane z príjmu právnickej osoby v podmienkach Českej a Slovenskej republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142247.

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The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.
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Dědinová, Pavla. "Optimalizace daňové povinnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358891.

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This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
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Kubešová, Zuzana. "Konvergence účetního a daňového systému." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85239.

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This thesis deals with the relationship between accounting and corporate income tax, it explains their different purposes and the way of control from the national and international point of view. The analysis of several countries shows the possible levels of cohesion of the accounting and tax system. Then the advantages and disadvantages of their close connection are discussed. The following part of the thesis describes the problems of calculation of the tax base from the trading income taken from accounting. Great attention is given to the tax deductible expenses and their minimisation (tax optimization). The final section is occupied with the principle of tax payable and deferred tax.
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Dubnová, Kristýna. "Zaměstnanecké benefity v ziskovém a neziskovém sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264160.

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This diploma thesis is focused on employee benefits. At the beginning of the work there is shortly described history and importance of employee benefits. After that the work continues with motivation, rewarding and basic concepts of labour relations. There is also described difference between profit and non-profit sector. At the end of theoretical part of the work are described employee benefits and ways of dividing in detail. Emphasised is mainly tax advantages for employees and employers. In practical part of the work are evaluated results of own survey. The survey deals with employee benefits and its importance for them as well as with comparison of profit and not-profit sector in terms of employee benefits and how much are they provided. The survey confirms hypothesis, that in no-profit sector are provided less benefits than in profit sector and that the most important part of rewarding are considered wages by employees.
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34

Šestáková, Denisa. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444248.

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The diploma thesis deals with the transformation of business companies. The first part defines the theoretical basis of the work focused on legal, accounting and tax issues of conversion. The practical part aims to make two variants of the transformation of a business company, division by spin-off and split. In the final part of the work, the methods of comparative conversion are presented and a more suitable variant for the implementation of the transformation is selected.
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35

Šanderová, Zdeňka. "Účetní a daňové aspekty vícezdrojového financování obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360318.

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The thesis deals with the accounting and tax specifics of multi-source financing of non-governmental organizations. The tax aspects of individual sources are ana-lysed from the point of view of corporate income tax and value added tax, both in terms of donor and recipient. Aspects of accountants are described with respect to valid Czech legislation adjusting this issue. The main aim of the thesis is to analyse the accounting and tax implications of multi-source financing of a selected non-governmental non-profit organization and to identify the critical sites resulting from the use of these resources. The conclusion of the thesis is focused on the evaluation of the current status of selected NGOs and supplemented with suggestions for improvement.
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36

Slabá, Jana. "Daňová optimalizace ve výrobním podniku a její vliv na účetní výkaznictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206958.

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The main topic of this diploma thesis is tax optimization relating to the manufacturing company and its impact on the financial reporting. The aim of this thesis is to present the individual elements of the tax optimization of the manufacturing company and evaluate their use. It is necessary to describe the taxation system of the Czech republic and corporate income tax. The researched company received grants for purchase of new machines due to operational programme Enterprise and Innovations for Competitiveness from EU. Due to that reason the part of the thesis is dedicated to this programme and the individual elements of tax optimazation, which company used. In conclusion, there is a comparison of using or not using grants for purchase of new machines.
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37

Flídrová, Hana. "Vybrané skupiny nákladů v základu daně z příjmů - leasing versus odpisy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77043.

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This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.
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Turňová, Karolína. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444247.

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The thesis deals with the analysis and comparison of the consolidation of financial statements between the Czech Republic and Italy. The theoretical part describes the Czech and Italian bases for the preparation of consolidated financial statements, outlines the financial analysis and take comparison of corporate taxation in both countries. The practical part contains model examples created to show all consolidation methods in both countries. For the purposes of international comparison and analysis of results, financial analysis is used here, in its elementary form.
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39

Šťastná, Monika. "Daňové ráje a jejich využití právnickými osobami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225045.

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The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.
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40

Vávrová, Jana. "Volba formy podnikání z pohledu daně z příjmu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221798.

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Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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41

Blažková, Monika. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9220.

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This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.
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42

Plešková, Eva. "Vývoj rozdílů mezi implicitní a nominální sazbou daně korporací v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85958.

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This diploma thesis deals with the trends in the implicit tax rates of corporations in the Czech Republic comparing to the statutory tax rates which are stipulated in the legislation. Implicit tax rates of corporations are defined by the European Commission and measure actual tax burden of companies in particular states of European Union. Data for their measure proceed from the statistics ESA95 which enable to compare particular states of European Union. The thesis deals with the methodology of the calculation of implicit tax rate of corporation and influences with which it operates. By the method of comparison it compares these tax rates across the European Union. The significant part of the diploma thesis is devoted to the analysis of Czech legal regulations of corporate taxation between 1995 and 2009. By this analysis the causes of the differences between implicit and statutory tax rates in the years when the differences between tax rates are the most significant are determined. In the last chapter diploma thesis compares the development of differences between the tax rates in the Czech Republic in comparison with the selected states of European Union by chain and basis indexes. The aim of the diploma thesis is to analyze development of differences between implicit and statutory tax rates of corporations in the Czech Republic compared to the member states of the European Union.
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Alexandrová, Adéla. "Komparace zdanění firem ve vybraných zemích." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360527.

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The diploma thesis is focused on comparison of company tax in Czech Republic, Austria and Germany. It is deeply focused on corporate income tax of the legal entity and its construction parts. The aim of the work is to acquaint the reader with differences during setting the tax amount at mentioned countries and evaluate tax competition between countries as mentioned above. First part of this thesis is focused on basic concepts and introduction of statutory income tax treatment in the Czech Republic, Austria and Germany. Next section of this thesis is focused on comparing elements of the corporation tax with highlighting country differences and calculation of the income tax at a sample company.
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44

Stratilová, Aneta. "Optimalizace daňové zátěže koncernu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444239.

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The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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Plevová, Martina. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417362.

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This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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46

Foltysová, Nikol. "Analýza agresivního daňového plánování ve vztahu k fúzím obchodních společností a družstev." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360131.

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The diploma thesis deals mainly with aggressive tax planning of multinational companies but also mentions the practices of domestic enterprises, which lead up to the reduction of the tax liability of the entity. The main idea of the thesis is a description of indicators and the analysis of structures of companies performing aggressive tax planning. The practical part of this thesis contains model examples, which can be realized and against which it is necessary to intervene. The last chapter describes measures by which the OECD and the European Union institutions are trying to eliminate the abuse of tax laws and bilateral treaties by multinational corporations. The Czech Republic has already implemented a number of measures against aggressive tax planning, which success in this diploma thesis is tested by comparing year-by-year revenues changes from corporate income tax.
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Chvátalová, Michaela. "Zdanění příjmů stálé provozovny slovenského daňového rezidenta v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383542.

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The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
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48

Librová, Veronika. "Vliv změn občanského zákoníku a jejich daňový dopad na neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224805.

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This master thesis concerns a transformation of the civil association into one of the legal forms, which were created along with the new civil code. A various analysis of transformation criteria have to be done, in order to decide which legal form is suitable. The tax impacts are one of the major criteria and therefore they are analysed separately. A recommendation of specific legal form and identification of regarding tax impacts are the main goals of this thesis.
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49

Paichlová, Tereza. "Komparace daňové konkurence a harmonizace zdanění příjmů mezi vybranými státy Spojených států amerických a vybranými státy Evropské unie." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10528.

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Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.
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50

Papežová, Marcela. "Vývoj rozdílů mezi implicitní a nominální sazbou daní korporací v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150302.

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This diploma thesis deals with the trends in the statutory and implicit tax rates of corporations in the Czech Republic. The main goal of this study is determine the causes of differences between implicit and nominal tax rates of corporations in the Czech Republic from 1993 till present. The first descriptive part is devoted to the development of corporate income tax. Furthermore, the study focuses on the classification of the tax burden through the effective corporate tax burden. Another part is devoted to the trends and comparison of implicit and statutory tax rates in the Czech Republic and the European Union and the analysis of the main legislative changes since 1993. The final chapter deals with the comparison of 1996, when the difference between implicit and statutory tax rate was the most significant, with the current year 2012. The aim of the diploma thesis is to find out abnormalities that cause distortion between the rates.
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