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11	Transformácia účtovného výsledku hospodárenia na základ dane z príjmu právnickej osoby v podmienkach Českej a Slovenskej republiky / Transformation the earnings before tax into income tax base of corporate person in conditions of Czech and Slovak Republic. Slechanová, Soňa January 2012 (has links) The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.
12	Zdanění příjmů stálé provozovny slovenského daňového rezidenta v České republice / Taxation of Incomes of Slovak Tax Resident Permanent Establishment in the Czech Republic Chvátalová, Michaela January 2018 (has links) The master's thesis deals with the taxation of incomes of a Slovak tax resident permanent establishment in the Czech Republic. The obligations relating to the permanent establishment are defined based on the analysis of Czech accounting and tax regulations. The data obtained from the analysis serve to determine the approach to accounting management, the transfer of accounting data, the calculation of the tax liability and its optimization.
13	Daňové ráje a jejich využití právnickými osobami / Tax Havens and their Utilization by Legal Entities Šťastná, Monika January 2015 (has links) The diploma thesis is focused on optimizing of tax burden of taxpayers via relocation of their headquarters into tax havens. It contains comparison of tax burdens of model taxpayers in different variations of change of their tax residence. It suggests recommended process for deciding about choice of suitable tax haven.
14	Bokslutsdispositioner : Påverkar en bolagsskattesatssänkning noterade bolags användande av bokslutsdispositioner? / Tax allocation reserves : Did the corporate tax reduction affect listed companies’ usage of tax allocation reserves? Homer, Joshua, Krång, Kristoffer January 2019 (has links) Syfte: Syftet med studien är att se hur sänkningen av bolagsskatten har påverkat noterade bolag på Stockholmsbörsen användning av bokslutsdispositioner. Metod: Studien har en kvantitativ metod med deduktiv ansats. Syftet med studien uppnås genom det insamlade datamaterialet, från Retriever Business i form av difference-in-difference regressionen. Resultat och slutsats: Studien visar att bolagsskattesänkningen inte har påverkat bolagen att minska användandet av bokslutsdispositioner. Istället har bolagen ökat användandet av bokslutsdispositioner. / Purpose: The purpose of the study is to see how the reduction of corporate tax has affected the usage of tax allocation reserves by listed companies on the Stockholm Stock Exchange. Method: In the study, a quantitative method with a deductive approach has been used. The purpose of the study is achieved through the collected data from Retriever Business, in the form of the difference-in-difference regression. Result and conclusion: The study shows that a corporate tax reduction has not caused companies to reduce their usage of tax allocation reserves. Instead, companies have increased their usage of tax allocation reserves. Tax allocation reserves appropriations corporation tax untaxed reserves large cap mid cap small cap Bokslutsdispositioner bolagsskatt obeskattade reserver large cap mid cap small cap överavskrivningar periodiseringsfond Business Administration Företagsekonomi
15	Optimalizace zdanění společnosti / Optimalization of Company Taxation Vokounová, Tatiana January 2016 (has links) This master´s thesis concerns optimalization of company taxation. The aim is, through analysis of the company KHF GROUP, s.r.o., suggest steps to optimalization of taxation.
16	The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production Hill, Mark 10 February 2004 (has links) (PDF) The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil company actions, and the oil supply itself. Each of these is important to international relations. North Sea British tax taxation government policy oil gas crude crude oil natural resources United Kingdom United Kingdom Continental Shelf UK UKCS Great Britain Scotland Norway petroleum economic rent OPEC Middle East Piper Alpha mineral mineral taxation tax regime tax revenue fiscal system David Ricardo Johnston royalties PRT SPD Special Petroleum Duty Rig count take government take corporation tax econometric Other International and Area Studies

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