This thesis deals with problematic of non-monetary deposits into basic capital of new emergent capital companies per Czech legislation. It is divided into five chapters, four of them are theoretical and the last one is a practical example. Theoretical part deals with definition of capital companies, their authorities, basic capital and ways of founding. Part of accounting deals with evaluation of non-monetary deposits at the depositors and the acquirer and with disclosure of the assets in the balance sheet. The tax section focuses on all major taxes related to deposits. The application part summarizes theoretical knowledge on the example from practice. The main goal of the thesis is to contain the issue in a comprehensive way. Consider the legal, accounting and tax rules that are closely related to non-monetary deposits and show the impact of non-monetary deposits at the acquirer and the depositor.

Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whether the enterprise activities are carried out in the Republic remains a contentious issue as the VAT Act does not specify the minimum required business activities to meet this criterion. ‘Imported services’ excludes services imported for the purposes of making taxable supplies and the liability of accounting for VAT on ‘imported services’ lies with the recipient of the imported service. Supplies (imported services) which are chargeable in terms of s 7(1)(a) and supplies, which if made in the Republic, are exempt from VAT or zero rated. ‘Imported services’ definition requires services to be consumed in South Africa. Services offered outside South Africa therefore generally do not qualify as imported services even the South African entity benefits from such services, for example a training course attended in a foreign country. Technological developments in the field of e-commerce globally have required countries to examine VAT laws relating to e-commerce. Extensive research has been done by the OECD on this topic, with reports issued on recommendations of how e-commerce should be taxed. Most guidance issued by the OECD on taxing e-commerce relates to indirect electronic commerce, which refers to goods or services where ordering, payment and delivery occur on line. Distinction is drawn between taxation of business-to-business transactions and business-to-consumer transactions. The OECD suggests that the ‘reverse-charge’ or self-assessment method should be applied to the taxing of B2B transactions resulting in minimal compliance and administrative costs. It is further recommended that for B2C transactions place of consumption should be defined as the recipient’s usual jurisdiction of residence and that non-resident suppliers should be required to register and pay VAT in the jurisdiction of the consumer, as this would result in the most effective tax collection method. ‘Enterprise’ includes electronic services from a foreign supplier where the recipient is a resident of South Africa or where the payment originated from a South African bank account. The Minister’s regulation, which came into effect on 1 June 2014, includes the following items in the definition of electronic services: educational services, games, online auction services, miscellaneous services and subscription services. The South African VAT legislation draws no distinction between B2B and B2C supplies of electronic services. The reasoning behind this was to avoid situations in which private customers could pose as business customers in order to avoid the levying of tax. A review of the services currently included in the Minister’s regulation on electronic services indicate that services that would relate to B2B supplies have mostly been excluded from the regulation. Effectively the South African VAT legislation manages to indirectly exclude B2B supplies from the definition of electronic services and therefore achieves the objective of minimising the administrative burden on B2B supplies.

The aim of the thesis is to evaluate the performance of the company AGRALL Ltd., which sells agricultural equipment. This thesis is split into two parts. The first part describes the theoretical assumptions and used methods. The second part applies theoretical knowledge to the data of the selected company. At first, the performance is evaluated by traditional indicators of profitability and then by using the economic value added which is calculated according to the methodology of the Ministry of Industry and Trade of Czech Republic. The company data are compared with values of indicators for the sector and with the data of the selected competition to ensure better explanatory capability. At the end of thesis the findings are evaluated and improvements are recommended.

This thesis is focused on the implementation of the reverse charge mechanism on supplies of electricity and gas, which was imposed on these goods on 1st February 2016. The main aim of the thesis is to determine whether carousel frauds in our territory disappeared after the introduction of the reverse charge mechanism and to attempt to estimate the amount of tax evasion before the implementation. The other topics in the thesis include a description of principles of carousel frauds and measures adopted in order to eliminate them as well as an evaluation of the contemporary level of implementation of this mechanism in the Czech Republic and other EU countries. The analysis of foreign trade statistics has indicated a significant decrease in these figures as a consequence of a possible elimination of related carousel frauds. The estimation of the amount of tax evasion in the period of six months before the implementation achieved 1.05 billion CZK.

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.

This thesis is concerned with a discussion of advantages, disadvantages and potencial areas of usage of the Economic Value Added (EVA) as a measure of value based management. The coherency of EVA with key performance indicators as a tool of effective management is also analysed. Mentioned are also several alternative concepts. This thesis further analyses practical application of key performance indicators in mobile telecommunication company T-Mobile and evaluates the implemented concept of EVA as a central component of value based management.

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.

Target of this thesis was to check how taxes influence a management of a company, especially with respect to the value added tax. In theoretical part is described term tax, description od tax system of the Czech Republic and especially description of the value added tax. In practical part is carried out aplication on the real company EGE Ltd., again especially with respect to the value added tax. In conclusion is written summary of the thesis including my own proposals for improvement.

The value added tax has been adapted by various legal instruments of the European community (regulations, directives, decisions etc.) which are used to harmonise this tax. Together these documents establish "the common system of VAT". The time definition of this system is not simple, because of newly ratified legal instruments that are reacting to both Community requirements and the current economical situation. At the present time, combating tax evasion is the fastest developing part of the common system. Tax evasion is significantly reducing revenues of the whole Community by reducing the revenues of single member states. Even if the European Union always places emphasis on the equal conditions for all member states in all areas of interest including claiming VAT, there are some exceptions from the common system granted for member states. The main objective of these exceptions is to take into consideration the specific conditions in each member country through special instruments added to the common VAT system. These exceptions should simplify the acceptance of the common system by all member states.

The purpose of this study was to investigate the relationship between TeacherInsight™ (TI) scores and student performance as measured by student academic change scores on the Texas Assessment of Knowledge and Skills (TAKS) test. School district administrators, particularly district personnel administrators, are continually faced with the task of screening and hiring potential teacher applicants who are expected to influence student achievement outcomes directly. Efforts to make the screening, selection, and hiring process more efficient and effective have led to the use of certain teacher prescreening selection instruments that provide a research-based assessment of teachers’ affective attributes, which purportedly predicts teacher effectiveness. This study addressed this concern using a teacher screening and selection tool, the TI, design by the Gallup Organization. According to the Gallup Organization, the TI is a predictor of teacher affective attributes or talents. The state of Texas uses a student evaluation process called the TAKS to measure student academic gains in certain subject areas. This study examined the relationship between the TI and teacher effectiveness as measured by student academic TAKS change scores in mathematics in fourth and fifth grade. I used data obtained from a single school district in north central Texas. The specific targeted population consisted of 874 students enrolled in mathematics and 44 fourth- and fifth-grade teachers hired over a 3-year period (20082011). I applied a quantitative causal-comparative research design. Descriptive statistics for all variables were presented and bivariate relationships between continuous variables were examined. A two-level linear regression model was used to predict student performance on state-mandated assessments using teachers’ TI scores while controlling for relevant covariates. The statistical significance level throughout the study was set at α = .05. A major finding of this study revealed that teachers’ TI scores were not significant predictors of student achievement in the final model (p = .351). Moreover, the final model did not have significant predictive power when compared to the null model. The findings suggest that other factors not recorded in this dataset may influence student academic performance. Only student gender was a significant predictor of TAKS scores. However, the effect size indicated that student gender accounted for less than 1% of the variance in student achievement (R2 = .003). The findings of this study indicate that the TI alone should not be used as the sole instrument in predicting the quality and potential influence a teacher candidate will have on student performance on state-mandated assessments, and the selected school district should consider re-evaluating its use of the screening instrument for selecting teachers. Recommendations based on the results of the study are discussed and areas for future research are provided.