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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.
1

Daňové zatížení silniční dopravy ve vybraném podnikatelském subjektu / Tax Incidence of Using A Vehicle in Enterprise

KRÁLÍČKOVÁ, Eva January 2008 (has links)
Subject matter of my diploma paper is {\clqq} Tax burden of road transfer in select entrepreneurial subject``. My aim is optimise tax charge of road transfer in this entrepreneurial subject. I define long-term corporeal property, manners of its acquisition and its depreciation in introductory part. Further, I describe taxes and compulsory charges, which closely bear with road transfer. I focus on tax charge in factual company, which carries bussiness in road transfer in the end. I investigate tax stress at tax and duties, which directly bear with road transfer. It is about road tax, consumer tax of mineral oils, value added tax (VAT), the duties from usages of motorways and high-roads and finally insurance of responsibility for damage caused operation of motor vehicle. I compare tax burden of two particular trucking systems the company has available and I propose options available to a possible reduction of tax charge in these two freighters.

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