This thesis deals with local fees and real estate taxes in the town of Kamenice nad Lipou. The first, theoretic part of thesis describes present legislative adjustments of local fees and taxation of real estate in the Czech Republic. After it given to the situation in the specific town. In this practical part analyzes the development of the individual fees and real estate taxes in the period between 2005 and 2011 and then the predication of development in 2012.

The topic of this thesis is to analyze leasing and credit financing with a focus on the accounting and tax implications of these forms of financing assets of enterprise in terms if force in the Czech Republic. The theoretical part focuses on the legal, accounting and taxation areas in leasing and loans. The practical sections will then analyze the effects of regular and early termination of the leasing and loan contracts in terms of accounting and taxation.

This thesis is concerned with effective rates of corporate income taxes in EU in 2011. The aim is comparison of effective rates of corporate income taxes in different sectors of particular states - EU members, measured by real effective tax rate. Another aim is comparison real effective rate od EU corporations with implicite corporate tax rates and uncover, whether the level of real effective tax rate and implicite tax rate depends on GDP in % EU-28, inflation, size of the company, research and development costs, or depreciation of machinery and buildings. Differences in real effective tax rate do exist not only in between EU members, but also in different sectors. Values of implicite tax rate in different countries differ in 2011. Analysis results show, that the only mutual factor, which influences value of real effective tax and implicite tax rates is size of the company. When talking about implicite tax rate, dependence on other factors is not approved. Moreover, real effective corporate tax rate is influenced by GDP in % EU-28, as well as research and development costs. Inflation rate and depreciation time of machinery and buildings are factors, that show no connection between both surveyed taxes. Increase relation betwee real and implicite corporate taxes rate is proved.

Historians have argued that the Peruvian church collaborated with the fiscal reform of the Spanish Monarchy under Philip IV. This article, however, revises this interpretation by examining how the cathedral chapter of Lima reacted against the Unión de Armas, the keystone of the reform. This research analyzes the disputes over enacting the reform through the opinions of the cathedral chapter and the viceroy marqués de Mancera, who had different points of view about how to collect the tithe on wine. Then, it examines one lawsuit between the tithe collector and the treasurer of the archdiocese. This allows us to see how a sector of the Church was involved in fiscal fraud and resisted the Crown reform. / Los historiadores han argumentado que la Iglesia peruana colaboró con la reforma fiscal de la monarquía española durante el reinado de Felipe IV. Este artículo, sin embargo, revisa esta afirmación al examinar el comportamiento del cabildo eclesiástico de Lima frente al proyecto de la Unión de Armas, la pieza clave de dicha reforma. Esta investigación analiza las disputas sobre la aplicación de la reforma a través de las opiniones del cabildo de la catedral y el virrey marqués de Mancera que tenían puntos de vista diferentes en torno a cómo debía llevarse a cabo el cobro del diezmo sobre el vino. Además, examina un pleito entre el diezmero y el tesorero del arzobispado. Esto permite ver cómo un sector de la Iglesia estuvo involucrado en el fraude fiscal y resistió la reforma de la Corona.

The subject of the thesis titled „Accounting and tax aspects of the mergers of businesses“ is an analysis of accounting and tax impacts on the merger of businesses. The initial part of the thesis defines the theoretical background connected with the Merger Project and the whole process of merging two businesses. The seconf part of the thesis is based on the practical implementation of the merger of specific businesses, which was realized in the course of 2018. In the final part, a comprehensive assessment is made and the necessary measures are proposed.

The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.

Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.

Cette thèse examine le rôle du système social et fiscal sur la distribution des revenus, en mettant l'accent sur les revenus du travail.La première partie de la thèse présente la méthodologie et les résultats d'un modèle de microsimulation des prélèvements et transferts français. Le premier chapitre offre une description complète de la répartition des recettes fiscales en fonction de la distribution des revenus. Le deuxième chapitre analyse l'impact macro et micro-économique des réponses politiques à la crise de 2008 en France.La deuxième partie de la thèse porte sur l’imposition des revenus du travail. Les questions et les méthodes abordées se situent à l'intersection des finances publiques et de la littérature sur l'économie du travail. Le premier chapitre étudie l’ensemble de la distribution des salaires, en insistant sur le rôle des cotisations de sécurité sociale pour l'évolution de l'inégalité. Le dernier chapitre se penche sur l'impact d'une taxe sur les salaires au sommet de la distribution (0,003%, environ 1 500 personnes) sur le processus de fixation des salaires des plus riches. / This thesis examines the role of the tax-and-benefit system on the income distribution, with a focus on labour incomes. Made of two parts, the thesis tackles three central questions for the economics of labour and taxation. The first question relates to the simple description of the distributional impacts of taxes. Second, economic actors paying the real cost of taxes might not be the ones paying it legally: assessing empirically the incidence of taxation is key for identifying their distributive implication. Third, the description of the distributional effects of taxes is further complicated by the fact that taxes affect behaviours. In particular, high income individuals may react more to taxes than the rest of the population. This distinction between the very top and the rest of the income distribution is the third major pivotal question of the dissertation.The first part of the thesis presents the methodology and the results of a microsimulation model of the French tax-and-benefit system. The first chapter offers a comprehensive description of the distribution of tax revenues according to the distribution of income. The second chapter proposes an evaluation of the main policy reforms taken in the aftermath of the 2008 financial crisis. It is based on a dual approach, encompassing both a macro and a micro analysis.The second part of the thesis focuses on the taxation process of labour incomes. The questions and the methods tackled are at the intersection of the public finance and the labour economics literature. The first chapter studies the overall wage distribution, emphasizing the role of social security contributions in the evolution of inequality. The last chapter looks at the impact of a wage tax at the very top of the distribution (top 0.003%, about 1500 individuals) on the wage setting process of top labour income earners. A quasi-experimental variation, the 75% tax on millionaires implemented in 2013 and 2014, and evaluation of public policies methods (difference-in-difference method) are used to document the incidence of the tax and the behavioural responses.

The opponents of the death taxes stand in the left hand corner of the ring and the proponents in the right hand corner. When the bell rings, these two opposing sides exchange blows over the death taxes. The death tax debate lingers in the background of all social conversations and flares up at critical times, such as in election years. To date, no amount of arguing has seen an end to the death tax debate. Although both sides agree that death taxes have shortcomings they cannot agree on the appropriate course of action – no side is willing to concede defeat. However, the death tax debate needs to end; precious time and energy should be focused on issues that are relevant to the current times. The only way in which this debate will end, is if an alternative to the death taxes is found – an alternative that is suitable in the eyes of both the opponents and proponents of the death taxes. There is, nevertheless, a lack of contemporary research aimed at finding death tax alternatives. The existing literature has focused on developing approaches to finding alternative taxes, as opposed to studying the alternative taxes themselves. The primary purpose of this study was to conduct a search for alternative taxes that could replace the death taxes. This search transcended national borders in order to identify international solutions to the age-old problem of death taxes. The suitability of the alternative (in the eyes of both the opponents and proponents of the death taxes) was measured by comparing the advantages and disadvantages associated with the tax alternative identified, to the advantages and disadvantages associated with the death taxes. The secondary purpose of this study was to evaluate whether any of the identified alternatives would be suitable for South Africa. SEPEDI : Baganetši ba lekgetho la lehu ba eme ka lehlakoreng la nngele mola bao ba dumelago go lona, bona ba ipeile ka lehlakoreng la go ja. Ge malokwane a letša phala, go kwagala marumo fela ge ditlhopa tše pedi tše, di botšišana tšeo ba di jelego ngwageng wa tlala. Matswele ona, a kgeila moya. Kganetšo ya lekgetho la lehu kgale entše e swerwe mo maswiswing, e re nyame, e tle e ihlagiše ka dinako tše di kopa kopaneng bjalo ka ngwaga wa dikgetho. Mme fela, ga gona kganetšo efe e kilego ya leka go fetša ntwa ye. Ka bobedi dihlopa di dumelana gore lekgetho la lehu ga se la loka, gomme ga lena kakarêtšô. Empa ga di dumelelane ka tsela ya maleba ye e ka rarollago bothata bjo. Ga gona setlhopa se se ikemišeditšego go beya marumo fase, sa re se fentšwe. Ruri ruri kganetšo ye ya lekgetho la lehu, e swanetše go fela, gomme maatla le nako, di šomišwe mo ditabeng tša sebjale bjale. Tsela ye tee feela yeo e ka fedišago kganetšo ye, ke ge go ka nyakíšíšwa mokgwa o mongwe, wo o ka emelago lekgetho la lehu, selo se tee seo se ka kgotsofatšago dithlopa tše pedi tše. Modiro wo, o thatafatšwa ke gore ga gona dínyakíšíšo tša sebjale bjale mo hlabollong ya lekgetho la lehu. Dingwalwa tšeo di lego gona di lebeletše fela ditsela tše di fapanego tša go ka kgethiša, e sego gore lekgetho la lehu le ka hlabollwa bjang. Ntlha ya pele ya dínyakíšíšo tše, ke go nyakíšíša ditsela tšeo lekgetho la lehu le ka hlabollwago ka gona. Dínyakíšíšo tše, di tshetše mellwane ya setšhaba sa Afrika borwa le ditšhaba tše dingwe tša dinaga mabapi, tšeo di rarollago bothata bjo bjwa lekgetho la lehu. Toka ya tsela e engwe ya go hlabolla lekgetho la lehu, e bonwe ka go nyakíšíša mohola le go lahlega ga mokgwa wo moswa wo. Seo se lebantšhitšwe mahlong a dihlopa tše pedi tše tša lekgetho la lehu. Ntlha ya bobedi ya dínyakíšíšo, ke go bona gore a therešo ruri, ga gona le tsela yeo e kaonafetšego ya lekgetho la lehu, yeo e ka lekanetšwago setšhaba sa rena sa Afrika borwa. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Pour étudier les acteurs et les activités qui façonnent les mondes de la richesse, la thèse propose une approche relationnelle et articule les notions d’identification, de conversion et de soutien statutaire. Cela conduit tout d’abord à se demander comment l’État, au travers de la création d’un impôt sur la fortune, et les conseillers patrimoniaux, lorsqu’ils distinguent une clientèle d’ayants droit du tout venant, identifient et fabriquent différents groupes de fortunés. En examinant ensuite les modalités concrètes de prise en charge des capitaux, on discute l’hypothèse d’une compétence financière des fortunés, on montre que la transformation de l’argent en marques visibles de richesse n’est pas le fait de tous et on s’arrête sur les résistances discrètes que peut susciter l’impôt. Enfin, les activités des conseillers patrimoniaux sont examinées. En façonnant en douceur les patrimoines et les dispositions économiques de leurs clients et en leur apprenant à jouer avec les règles de droit sans craindre de sanctions, ces professionnels ne se limitent pas à faire fructifier des capitaux et constituent plus largement des gardiens du statut. / Wealth worlds are based on a set of activities and actors making the capital work. First, a relational approach to wealth sheds light on how government, by introducing a wealth tax, and wealth managers, by segmenting clients, identify and produce distinct groups of wealthy people. Then, the practical arrangements for capital management are examined. I discuss the assumption of wealthy financial skill and show that turning money into visible symbols of wealth is not the fact of all. Everyday forms of resistance to taxation are also studied. What wealth managers do is finally considered. They are not only helping clients to grow their assets, but they also mark these assets, shape softly their clients’ economic dispositions and teach them how to play with the rules. By doing so, this curator group produces, ensures and protects clients’ prestigious status.