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.

This thesis is based on the bachelors thesis. It deals with current issues in the field of credit. This involves the history of this issue to the present and harmonization with EU law. It shows the situation after the amendment of the Act reporting obligations for loans provided to the penalties and sanctions. The theoretical part includes a barometer of credit to the 3rd quarter of 2013, and then figuring questionnaire consumer awareness and looking for possible recommendations and improvements to the current situation.

The target of this thesis is a tax liability calculation of value added tax (VAT) of concret economic entity during specific period of taxation and its after-tax optimization. After Czech republic joined the European union, the indirect taxation system has changed, particularly the value added taxes. This thesis has several parts. The theoretical part deals with individual rules in the process of delivery of goods/services taxation between the entities from the EU-member countries. Next the thesis includes additional business liabilities for the economic entities within EU. Further you get the profile of concrete accounting entity. Its activity is export-oriented, it deals with the companies whose are tax registered in different member countries. The next part analyses the optimisation of its tax liability during specific period. The thesis desribes the impact on value-added tax return, on the summary report, on the Intrastat. It also includes various bookkeeping operations. The accounting entity optimises its tax liability thanks to the fact that it shifts the responsibility (tax lability) on the buyer. Within the specific period it shows oversize value-added tax deductions by reason of the purchase of the material and goods. This purchase is within inland where the entity claims the tax deduction. Specific tax planning strategy is to not open other commercial establishment on the territory of the other member state.

Financial accounting is a deep source of information, which should offer true data about the company. Accounting has a lot of forms and one of them {--} the creative accounting {--} is the topic of this diploma thesis. The term ``creative accounting{\crqq} means falsification of financial and audit reports about company{\crq}s real situation and offering the fictitious ones. The possible way to regulate ``the creative accounting{\crqq} is the process of accounting harmonization. Within this process, there is an effort to create a uniform, comprehensive system which will be clear to everyone and which can offer true image of the accounting. The aim of this work is to estimate the Czech accounting legislation (ČÚL) and the International Financial Reporting Standards (IFRS) at situations, allowing ``the creative accounting{\crqq}, which will lead to the conclusion how can the different bookkeeping influent the range of economic result.

The research was divided into two parts and mapped the current situation in the region of Czech Republic and Česke Budějovice in terms of care services for children under three years of age and respondents' oppinions related to these services, including relations with age, residence, education and reflection on starting work earlier than three years of a child. Statistical analysis was aimed at assessing dependency factors and the subsequent search of categories and where was a significant difference. It was a quantitative research. Object of inquiry was set 716 selected respondents, namely parents of children under the age of three from the Region of České Budějovice.

At the beginning the dissertation is focused on the harmonization of accounting in the EU, the mechanics of implementing standards in the EU and regulations in accounting in general. Thereafter the dissertation devotes to accounting in legislative adaptation of the Czech Republic and Germany. More specifically, it covers history, regulations, accounting principles and requirements, reporting and measurement of assets and obligations of both countries. In the next part, the measurement bases used in czech and german accounting are being analyzed, furthermore measurement of single assets components in the Czech republic and Germany. The practical part of the dissertation is devoted to the comparison of final accounts of selected companies in the czech and german practice in the year 2015, being followed by looking into differences between these two countries.

Harmonization of tax systems of the European Union member states has been going on since 1950s. This trend is followed to this day in order to achieve one of the primary objectives of the European Union, single domestic market. The harmonization of tax systems allows free movement of capital, goods, and services. Value added tax is harmonized through the EU Directives that have unified tax object, tax base and partly tax rates. The Court of Justice of the European Union also plays a vital role in the harmonization, because the European case law complements the interpretation of the directives and creates a comprehensive impact throughout the harmonization. This thesis analyses the judgments of the Court of Justice of the European Union, which have been implemented in the VAT Act, and examines at the same time impact of the implementation. The first implementation took place in the amendment of the VAT Act in 2006. The biggest changes occurred in the amendment of the VAT Act in 2012 and it was mainly in the realm of the conditions for exemption from VAT without deduction and the possibility of claiming a deduction. Finally, time frame of the implementation was also researched, judging from the outcomes of the research, one can say that the Czech Republic responds quite flexibly to the publication of the European case of law and the implementation takes place shortly following verdict of The Court of Justice of the European Union.

As a result of a growing number of Member States of the European Union the idea of unification and co-ordination of legal changes,including tax systems of each country, is growing stronger. The common consolidated corporate tax base (CCCTB) should establish unified rules for determining the tax base, and consequently this would eliminate double taxation, cross-border income, or tax evasion and suppression of tax competition among the states of the European Union. This work deals with the redistributive mechanism of the CCCTB, which would alocate the CCCTB to the group of the individual companies. Interim result of the discussion is to create a distribution threefactors formula consisting of variables - work, asset and sales. I applied the current conclusions of the European Commission to the Czech company Skoda Auto,a.s., whose parent company is in Germany.

The objective of my thesis is to outline the evolution of accounting regulation. The thesis describes development of accounting, first regulation forms, emergence of double entry and present globally accepted accounting standards. In my work I enlarge the development of two well known accounting standards GAAP and IAS and their regulation. The convergence project between standard setters' bodies is elaborated as part of present development of accounting regulation. One of next titles in my thesis is the accounting harmonization process in EU as part of accounting regulation and the adoption of IAS standards by EU Commission

My diploma thesis is focused on German taxation and the impact on Czech subjects exporting or investing in Germany. The aim of my diploma thesis is to provide Czech enterpreneurs with useful and current information about the taxation system applied in Germany and give basic tax burden calculations in order to facilitate orientation in such complicated system. In addition to this, it also provides information about exporters' obligations related with entering the German market. The thesis is split into three major parts. The opening part contains two chapters dealing with export and investment flows from the Czech Republic to Germany. The thesis also outlines the basic steps to be carried out when entering the German market, for instance when founding a company in Germany as well as other general information related to export to Germany and ways of investment access to this major market and investment activities. The other two parts of the thesis are thematically overlapping. The second part includes the third chapter focusing on the tax harmonization process within the European Union and the fourth chapter on particular German taxes which is thematically linked with the third part. The second part also gives some tax calculation methods in order to facilitate orientation in these quite complicated tax issues. The last part deals with the use of German and Czech tax systems in practice. It gives some practical taxation examples, some of them applied on maths calculations again. Due to frequent changes in the field of taxation I mainly used Czech and German internet sources and current legal regulations.