The goal of the thesis Comparison of taxation of the non-profit organizations in chosen countries is to find out and compare the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The comparison concerns the corporation tax, value added tax and the inheritance and the gift tax. The thesis is divided into three parts. The first part deals with the common attitudes of the taxation of the non-profit organizations. The second analyzes the process and methods of the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The third part contains the comparison of the taxation of the non-profit organizations in these three countries.

We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in Austria during the early 2000s to evaluate the effects of the AGI on corporate equity and profit distribution. Our analysis provides evidence that such an allowance could increase corporate equity ratios by 5.5 percentage points and reduce profit distributions by 7.6 percentage points. These effects are stronger than those the previous literature for traditional Allowance for Corporate Equity (ACE) tax systems has identified. Additionally, we contribute to the recently expanding literature on the influence of ownership on tax planning as we find significant differences in the utilization of the AGI depending on individual specifics of the majority shareholder as well as depending on the number of shareholders of the respective firms. / Series: WU International Taxation Research Paper Series

Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.

The subject of this work is the system of investment incentives in the Czech Republic and it focuses on income tax allowances. Based on an analysis of the investment incentives law, income tax law, practical experience of the taxpayers and tax specialists, treatment of the matter by the Ministry of Finance of the Czech Republic or the Ministry of Industry and Trade of the Czech Republic and case law, the aim of this work is to identify problematic areas of the individual regulations and thus provide guidance to the taxpayers on reducing the risk of loss of an investment incentive in the form of income tax allowance. This work is divided into two parts. The first part characterises investment incentives and their development. It discusses the investment incentives law and focuses on investment incentives in the form of income tax allowances. The second part of this work incorporates a practical application of the regulations and case law. In conclusion, the problematic areas of the individual regulations are pointed out and explained.

In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly building techniques. This has resulted in an emerging market in South Africa for green buildings. A green building is one that is environmentally responsible, while it is energy and resource efficient. The Green Building Council of South Africa was formed to establish the requirements for qualification as a green building. As green buildings are a fairly new concept in South Africa, an additional allowance will encourage building owners to construct a green building as opposed to an ordinary one. Currently a tax allowance is available under Section 13 of the Income Tax Act for manufacturing and a Section 13quin allowance for newly constructed commercial buildings. In other countries such as the USA, an allowance is obtainable for green buildings under the Federal Tax Code. The first 5-Star Green Star SA Office Design v1 rated building in South Africa was used as a case study to indicate the effect of an additional tax allowance on South Africa. The case study indicated that to be a green building, many requirements have to be met, thus an additional tax allowance would encourage building owners to construct green buildings and in a way it can be seen as an incentive to promote sustainability in the long term. AFRIKAANS : In Suid-Afrika word 23% van kweekhuisgasse veroorsaak deur die bedryf van residensiële en nie-residensiële geboue. In die afgelope 5 jaar het gebou eienaars en oprigters begin fokus op omgewingsvriendelike gebou tegnieke. Gevolglik het dit aanleiding gegee tot ‘n opkomende mark vir groen geboue in Suid-Afrika. ‘n Groen gebou is ‘n gebou wat verantwoordelik is vir die omgewing en ter selfde tyd energie en hulpbron effektief is. Die ‘Green Building Counsel of South Africa’ is gestig om die vereistes om as groen gebou te kan kwalifiseer vas te stel. Groen geboue is ‘n redelike nuwe konsep in Suid-Afrika en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om eerder ‘n groen gebou op te rig teenoor ‘n gewone gebou. Tans is daar slegs ‘n toelae onder artikel 13 van die Inkomstebelasting Wet vir geboue wat gebruik word in die proses van vervaardiging of artikel 13quin toelae vir nuut en ongebruikte kommersiële geboue. In ander lande soos die VSA is daar reeds belastingtoelae vir groen geboue beskikbaar onder die ‘Federal Tax Code’. Die eerste 5 ‘Star Green Star SA Office Design v1’ gegradueerde gebou in Suid-Afrika is in die gevallestudie gebruik om die effek van addisionele belastingtoelaag aan te dui. Die gevallestudie dui aan dat ‘n groen gebou aan baie vereistes moet voldoen, en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om ‘n groen gebou op te rig. Die addisionele geboutoelaag kan ook gesien word as aansporing om volhoubaarheid te bevorder. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The dissertation is devoted to the topic of "public support". In practice, however, it is possible to notice expressions like "state support" or "state aid", which are equivalents for the Czech term "public support". I explore the given concept in the international law, European and Czech legislations. Subsequently, I compare it with the laws of Poland and the Slovak Republic. The crucial part of the doctoral thesis focuses on investment aids aimed at the tool of discounts on income taxes, which is evaluated both from the perspective of legal theory and practice. Finally, I scrutinize the case law of the European and Czech courts, which represent the basis, and there is also a comparison with the historical development of the evaluation criteria for compatibility of state aids. Keywords: state aids, regional aids, investment incentives, tax allowance.

LEGAL AND FINANCIAL ASPECTS OF THE PROVISION OF STATE AIDS Abstract The subject of the work is to explain the general structure of legal norms applicable to materia state aids, starting with public international law, European law and the subsequent transition to domestic legislation and its comparison with neighbouring jurisdictions of the Slovak Republic and Poland. The first part of the doctoral thesis is to learn about the issues, related to the topic of work, with patterns of thought and reflection as well as the tasks that were set at the beginning of the work and arise from the chosen procedure. This should contribute to a better understanding of the work. The following section defines the concept of state aid as well as basic resources and postulates, related to the principal concept of work. First of all, I focused on international agreements, which first used this concept, and their consequent reflection in the development and shaping of European law, including the area of European Community law and the law of the European Union, which now represents some of the unified systems. Furthermore, there is a comprehensible resumed depth analysis of the mechanisms of decision making processes of the European institutions, whose task is the practical application of standards governing state aid and its...

My diploma thesis deals with questions arising during loans and debts acceptance and tax deductibility check of connected financial costs for purposes of corporate income tax. It observes the issue from the perspective of corporate bodies and contains guidance for application of relevant law enforcements. The key part is the practical part of my diploma thesis where I approach the real issues of particular business companies in great detail. This part includes proposals for loan and debt optimalization with regard to the tax impact.

This thesis is focused on the taxation of organizations in the non-profit sector. The theoretical part presents the various kinds of non-profit organizations and the Tax system in the Czech Republic. The practical part includes the analysis of taxation of a concrete profit organization – Nadační fond manželů Livie a Václava Klausových.

Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.