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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Problematika DPH u obce / VAT issues in respect to municipalities

TYEMNYÁKOVÁ, Jana January 2009 (has links)
The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.
52

Analýza změn v procesu vracení daně z přidané hodnoty osobám ve Společenství / Analysis of changes in the process of refund of VAT to persons in the Community

Kohlertová, Alžběta January 2010 (has links)
The aim of this thesis is to analyse the system of the value added tax refund to the businesses in the Community and to focus on the main changes in this area. In the thesis we find the answers to the question if the system was succesfully modernize, speed up and whether changes in the tax refund brought relief on the applicant and tax administrator.
53

Dopady změn při uplatňování DPH v oboru stavebnictví

Dvořáková, Lucie January 2015 (has links)
This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.
54

Vyhodnocení dopadů změn sazeb DPH v České republice / Assessment of Impact of VAT Rates Changes in the Czech Republic

Neradová, Jaroslava January 2016 (has links)
This thesis deals with value added tax, which is important source of revenues to the state budget and also the most widespread tax due to universality. The literature research describes structural components this tax including total introduction of whole tax system and also it is provide analysis of legislation applicable in the Czech Republic. On this basis system of value added tax is characterized, in order to define the basic concepts and principles necessary for a deeper understanding of the issues. For a comprehensive view the thesis also captures bookkeeping of different cases regarding VAT. The practical part is focused on the historical development rates in the Czech Republic and Europe. Analysis of conscription value added tax is provided in relation to the state budget. In further part of this thesis are processed specific data of three companies which are VAT payers. Influence of value added tax on state budget is assessed based on results of available data. Following part contains discussion of possible aspects which may affect businesses. Conclusion of the thesis contains findings and observations arising from the issue research and subjective evaluation of the impact of changes in VAT rates on a wider scale.
55

Změny cytoplazmatické membrány typového kmene \kur{Streptomyces nodosus subsp. asukaensis} jako odpověď na růstové podmínky / Changes of cytoplasmatic membrane of strain \kur{Streptomyces nodosus subsp. asukaensis} as a response to growth conditions

LIPENSKÁ, Ivana January 2012 (has links)
The Master thesis dealt with changes in cytoplasmatic membrane of model strain Streptomyces nodosus subsp. asukaensis. This strain produces polyketide antibiotic called asukamycin. Changes of cytoplasmatic membrane were observed as a response to the age of bacterial culture (exponential and stationary growth phase) and addition of produced antibiotic precursor (cyclohexanecarboxylic acid) to incubation medium. Observed parametres were the composition of membrane fatty acids and the membrane fluidity.
56

ÚČETNÍ A DAŇOVÁ PROBLEMATIKA V PODNIKU SE ZAHRANIČNÍM OBCHODEM VE VZTAHU K POSUZOVÁNÍ OBCHODNÍCH PŘÍPADŮ / ACCOUNTING AND TAX ISSUES CONCERNING FOREIGN TRADE COMPANIES IN RELATION ON THE

ZBORNÍKOVÁ, Lenka January 2012 (has links)
The thesis interprets theoretical knowledge on taxes and account questions of value added tax on concrete cases in machinery works. It describes occurrences connected with the duties of exporter or importer in international business. Basic aim of this work is to review demands on the entrepreneur for keeping accountancy and on tax matters in foreign trade relations. Theoretical part is based on interpretation of connections and risks of international trade and its impact on the country economy. Here we will find outline of EU incidence on Czech legislation in the field of VAT. Practical part deals with international business contracts of a concrete machinery company. It is concerned with the range of accountancy-unit duties which refer to goods sale in European community and to goods import and export to the third countries. Conclusion of the work brings complex evaluation of foreign cooperation, comparison of the listed-cases demands versus domestic trade operations and of international cooperation demands on the company management.
57

Problematické účetní případy v oblasti daně z přidané hodnoty / Problematic Accounting Cases in terms of Value added Tax

Smolová, Gabriela January 2017 (has links)
The goal of the thesis is to offer a comprehensive view of the issue of value-added tax and its representation in accounting. The thesis is divided into two basic parts: theoretical and practical. The theoretical part focuses on value-added tax legislation and on the basic terms and concepts used in the thesis. Later, it briefly deals with the development history of tax and tax rates. The thesis also introduces basic principles of VAT accounting and later describes problematic accounting cases in terms of value added tax on a theoretical level. The practical part covers the presentation and reporting of selected accounting issues and later the representation of these issues in the value-added tax return form and in the control statement.
58

Daňová evidence u plátce DPH / Tax records by the person registered for value added tax

Luňáčková, Irena January 2008 (has links)
The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a tax liability and how to fill in the tax form of VAT returns.
59

Hospodaření vybraného města a uplatňování DPH / Application of value added tax in municipality, especially in the city Sezimovo Ústí

Brabcová, Jana January 2009 (has links)
The master thesis discusses application of value added tax in municipality, after the amendment of act in 2009. The theoretical part is focus of attention municipality and law of value added tax, concepts definition of public services and economic activities and calculation of turnover. Theoretical conclusions are applying to financial reports of the city Sezimovo Ústí. Its revenues are classified into taxable and non-taxable payments and the turnover is predicted. The goal of this paper work is the universal algorithm of taxes formulation including optimization techniques of most frequent activities of municipalities.
60

Zahraniční obchodní aktivity účetní jednotky / Foreign trade operations of accounting entity

Králová, Veronika January 2009 (has links)
This work takes up a subject of foreign trade in the view of Czech companies and describes some important areas, which are connected with these operations. Among others the work describes forms of entrance to a foreign market, forms of transport, customs services, insurance, INTRASTAT system and customs procedures. The main subject of the work is the impact of foreign trade on accounting. The most important problem is foreign currency in connection to receivables and liabilities. Next part of the work is about value added tax in foreign trade. Closing part shows an example from common practice, on which are demonstrated all theoretical problems.

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