The aim of this thesis is to find out (estimate) the value of the firm Škoda AUTO, a. s., that acting in the field of automotive industry. The thesis is separated up 6 parts. In the first part there is basic characterization of the firm. In the second part there are the strategic analysis and estimation of the future revenue. Third part is the financial analysis and a decision about financial health of this firm. Fourth part includes the value creator, that is the main source for fifth part presents the composition of financial plan. Sixth part attends to valuation of the firm. The main method has been chosen economic value added (EVA), the alternative method is the method of market comparison, in the concrete the method of comparable companies.

This graduation thesis contains an economic analysis of the BM MOTO, s.r.o. corporate entity. The aim is to perform a detailed analysis of its financial health in relation to an undergone investment as well as recommend a set of changes that would lead to an improvement of its financial performance. The thesis is divided into two main parts, the first of which being the methodological part, where all the applied models and processes are mentioned and explained. The second part applies these models on the chosen company. The second part is founded predominantly on accounting statements and also makes use of a bulk of internal data. The thesis also contains a detailed analysis of both absolute and relative indicators. Amongst the applied models belong the Du Pont analysis, the analysis of the Economic Value Added (EVA), bankruptcy and creditworthy models and an inter industry comparative analysis. The conclusion summarizes and evaluates all the results and presents an appropriate recommendation.

The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance with valid tax laws, regulations, decrees.

The master's thesis deals with the value added tax (VAT) in the area of education. The thesis is divided into theoretical and practical part. The theoretical part defines the definition of education according with the VAT law and VAT application rules in this area. The practical part is divided into two parts. The first one contains an analysis of the transformation from position as a VAT non-payer to position as a VAT payer of specific school subject. The second part is focused on comparing the tax position of the school in different legal forms of business and on the analysing the consequences in VAT application on school as a non-profit subject and on school established as a business subject. It pointed out the advantages and disadvantages of VAT application on school subjects with proposals to modify current legislation in this area.

The aim of this thesis is perform financial analysis of KUPÁLA spol. s r.o. within four-year period from 2010 to 2013. First, the various methods of financial analysis are theoretically described, including value and bankruptcy models and economic value added. Then the described methods are applied to a particular company. Selected resulting values are compared with average values in the sector each year. In conclusion of this thesis is the evaluation of the analysis and draw conclusion about the company's financial situation.

This master thesis analyses the relationship between state budgetary revenues from indirect taxes, the number of existing indirect tax rates and the level of those taxes. In particular, this thesis strives to investigate whether an increase in the number of indirect tax rates and higher tax rates lead to a measurable increase in the net tax revenue of a given state. The analysis uses tax-related data from 39 European countries collected between 1993 and 2014 and includes a total number of 746 observations. In order to arrive at the estimated results, this thesis uses the general method of moments analysis (GMM) along with the Arellano-Bond estimator. Results obtained through the GMM analysis suggest that, ceteris paribus, the introduction of one additional indirect tax rate leads to a decrease of net tax revenue of the state vis-a-vis its gross domestic product by 1,03 percentage points. The relationship between the level of indirect tax rate and the state's net revenues appears to be non-linear. Specifically, the increase of indirect tax rate by one percentage point appears to be associated with an increase of state's net revenue vis-a-vis its gross domestic product by approximately one percentage point.

This master thesis follows two main objectives. The first aim is to evaluate corporate performance of L'Oréal using one of the modern methods of corporate analysis -- economic value added (EVA). The theoretical part is focused on description of the method and construction its calculation. In the practical part, calculation is made and results of the method EVA are being discussed. The next part of the thesis focuses on controlling. The second objective is an assessment of simulation Monte Carlo for its use in cost planning process at L'Oréal. At the close of the thesis, all findings from the practical part are summarized.

Even though the European Union attempts to harmonise the tax system of member countries as much as possible, not even implementation of VAT in all member countries can ensure united approach to taxation within the EU. The diploma thesis presented here focuses on the area of supply of services connected with immovable property which can be shown as an example of different approaches across the EUs member states. The reader of this thesis finds a detailed analysis of Czech legislation as well as analysis of CJEUs judicials of used terms and a comprehensive review of obligations arising when supplying services connected with immovable property in the EU.

M.Com. (Tax) / The study is an examination of the special VAT provisions relating to small businesses in terms of the Value Added Tax Act no 89 of 1991. The special provisions relating to retailers as applied in the United Kingdom and other countries are also examined. The study identifies problems that a small business encounters as a result of the VAT requirements set out in the Value Added Tax Act as well as problems arising from the specific circumstances in which a small business finds itself. The special VAT provisions in South Africa are compared with the provisions in the United Kingdom and other countries. Certain recommendations are made by the author regarding these special provisions. It is important that these special provisions are stated simply and clearly to provide a VAT system with few exceptions to the basic rules. However, the Act must cater for the small business and provide choices that will suit the circumstances of the small business. Certain countries provide special schemes for retailers. The different schemes are identified and the study determines whether these schemes are appropriate in the South African context. The study comes to the conclusion that it is not necessary to have special schemes restricted only to retailers. A common treatment for small businesses and retailers must be the aim of the legislators. The Act must be formulated in such a manner that the circumstances of small businesses and retailers and the accompanying problems encountered by them are taken into account in the legislation.

Presented diploma thesis compares financial performance of a selected company with the financial performance reached in a given industrial sector. INFA criteria are used for the evaluation of the company and of its performance. INFA is a system of pyramidal decomposition of economic value added. The sector database of the Ministry of Industry and Trade of the Czech Republic was used for the referential analysis. The thesis consists of two parts. The first part defines financial analysis, economic value added and INFA criterion system from a theoretical point of view. The second part applies INFA on the specific company. The values of company indicators determined by this method are then compared with average values in the sector. Discrepancies are discussed and elucidated. The final chapter evaluates advantages and disadvantages of the used benchmarking model.