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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.
21

Firm Financing and Corporate Tax Changes

Gu, Jinna 12 July 2021 (has links)
No description available.
22

Daňové dopady přeměn obchodních společností / Tax Implications of Companies Transformation

Galdunová, Natália January 2021 (has links)
The diploma thesis deals with the companies’ transformation and the main focus is on the cross-border mergers and its tax implications. The theoretical part introduces the topic of companies’ transformation with focus on cross-border mergers and describes its legal, accounting and tax implications. The practical part contains of analysis of cross-border mergers made by Czech companies from 2008 to 2020. The goal of the analysis is to find out where to Czech companies make cross-border mergers most often. Then for the selected countries the tax systems and mainly the corporate income tax is described. Afterwards, with a model example, the most convenient country for cross-border merger from the tax and corporate income tax perspective is selected.
23

Porovnání zdanění příjmů právnických osob v ČR a ve státech Evropské unie / Comparison of corporate income tax in the Czech Republic and in European Union

MRÁČKOVÁ, Andrea January 2017 (has links)
The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed in the computer program STATISTICA. The classify is made by cluster analysis that should find the similar taxation system. In conclusion, there are pointed out differences between member countries and an identification of the effects that cause differences.
24

Zdanění příjmů obchodních společností a jejich společníků (srovnání právní úpravy v ČR a ve vybraných zemích EU) / Taxation of income of business companies and their members (comparison of legislation in the CR and selected EU countries)

Bobek, Pavel January 2015 (has links)
The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is divided into several subchapters. These subchapters delimitate particular aspects of income tax in Czech republic. This delimitation is important for understanding concepts of individual and corporate taxation. Czech tax legislation on income of general partnership, limited partnership, private limited company and public limited company and on income of their partners and shareholders is analyzed in chapter two. Third chapter examines issue of international double taxation on income. Different types of methods and precautions used as prevention of double taxation are explained in this chapter. One subchapter is dedicated to international tax treaties and their importance on income taxation. Forth chapter...
25

Daň z příjmů právnických osob v účetnictví / Corporate income tax in accounting

Janečková, Martina January 2010 (has links)
This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.
26

Daň z příjmů právnických osob a její projev v účetnictví / Corporate Income Tax and its Demonstration in Accounting

Kašpar, Martin January 2009 (has links)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
27

Vývoj rozdílů mezi implicitní a nominální sazbou daně korporací v ČR / Trends of differencies between implicit and nominal tax rates of corporations in the Czech Republic

Plešková, Eva January 2010 (has links)
This diploma thesis deals with the trends in the implicit tax rates of corporations in the Czech Republic comparing to the statutory tax rates which are stipulated in the legislation. Implicit tax rates of corporations are defined by the European Commission and measure actual tax burden of companies in particular states of European Union. Data for their measure proceed from the statistics ESA95 which enable to compare particular states of European Union. The thesis deals with the methodology of the calculation of implicit tax rate of corporation and influences with which it operates. By the method of comparison it compares these tax rates across the European Union. The significant part of the diploma thesis is devoted to the analysis of Czech legal regulations of corporate taxation between 1995 and 2009. By this analysis the causes of the differences between implicit and statutory tax rates in the years when the differences between tax rates are the most significant are determined. In the last chapter diploma thesis compares the development of differences between the tax rates in the Czech Republic in comparison with the selected states of European Union by chain and basis indexes. The aim of the diploma thesis is to analyze development of differences between implicit and statutory tax rates of corporations in the Czech Republic compared to the member states of the European Union.
28

Two Essays on Corporate Income Taxes and Organizational Forms in the United States

Hu, Zhenhua 01 September 2006 (has links)
Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the competition between for-profit and nonprofit hospitals. Time series and panel data analysis show that tax subsidies to nonprofit organizations have a positive impact on nonprofit hospitals’ market share.
29

Optimalizace daně z příjmů právnických osob / Optimization of tax on corporate income

OBERTÍKOVÁ, Lucie January 2017 (has links)
My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the calculation of the tax liability in 2015 and 2016 in the selected trading company. In the diploma thesis it was concluded that the best option for optimization is creation of reserves for repair of tangible assets or other tax deductible reserves.
30

The application of alternative valuation methods under the transfer pricing regime / La aplicación de otros métodos de valoración en el régimen de precios de transferencia

Loayza Jordán, Fernando, La Rosa Almenara, Martín 12 April 2018 (has links)
Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”. / Previamente a la última reforma del régimen peruano de precios de transferencia, solo se permitía la aplicación de métodos específicos de valoración, lo que generó una serie de problemas de índole práctica y constitucional. Estos se resolvieron parcialmente con la reciente inclusión de una disposición que permite la aplicación de “otros métodos”. El presente trabajo analiza la problemática de la situación previa, así como las soluciones que presenta la reforma y sus límites. Por último, se propone una serie de precisiones que, a juicio de los autores, deberían incluirse en la reglamentación de los “otros métodos”.

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