The dissertation deals with the theme of development of tax mix in the EU in a consequence of the financial crisis. The main aim of this work is the evaluation of individual countries based on analysis and comparisons of the development of their tax mixes; these countries are classified by their geographical location. There is statistical significance test of changes in the structure of the average tax mix European Union countries made. The theoretical part is based on a compilation of findings from available literature. In the analytical part there is an analysis of the evolution of the proportion of individual types of taxes in the tax mix; it is again focused on individual groups of countries. These countries were grouped together by the world side to east, west, north and south units. It is followed by the comparison of the average tax mix. And the same is made for different groups of countries categorized by geographical location. At the end of analysis the test is performed by paired Students t-test; the aim is find out whether there are statistical significant changes of the individual taxes in the time of selected period.

The thesis deals with a comprehensive assessment of the impact of international trade on the VAT in a manufacturing company, which realized domestic and foreign transactions. The main goal of the thesis is analyze aspects of the VAT on the particular cases, which Ziegler Company realized in the monitored months. Based on the analysis are determined recommendations for optimizing levies of VAT under the Act 235/2004 Coll., on VAT. Analytical part is preceded by the theory, which explains the key issues. It is also used as the basis for practical use in presented examples. The end of the thesis includes a summary of the effects of identified impacts to cash-flow and comparison between the real and suggested transactions according to the tax advantages and the possibility to change the sales strategy.

This Dissertation deals with the mapping of issues concerning the matching between work and family activities from the viewpoint of both gender and historical context.

The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company.

This thesis deals with current amendment of the International Financial Reporting Standards Conceptual Framework. This Amendment is one of the most awaited projects of the International Accounting Standards Board for the year 2017. Conceptual Framework serves as a basic ideological basis and theoretical premise for the creation of the accounting standards. Consistence between Conceptual Framework and IFRS and being up to date are the key factors for the whole system to work properly. This thesis deals with the Conceptual Frameworks development from its beginnings in the USA to the current amendment made by IASB and the thesis is trying to analyse the whole concept of the Conceptual Framework, its importance and its contained information which are under a strong pressure to be perfect. This thesis primary goal is to analyse the current amendment of the Conceptual Framework, which is being evaluated and commented with help of the comment letters received to the Exposure Draft 2015. There are also suggested some recommendations, that should be considered before finalizing the new Conceptual Framework.

Vytvoření jednotného vnitřního trhu je jedním z hlavních cílů Evropské unie. Daně a tedy i přímé daně mohou vytvářet překážky fungování jednotného trhu a mohou být diskriminační. Proto je nutná jejich harmonizace. U přímých daní hovoříme o negativní harmonizaci založené na odstraňování diskriminačních opatření pomocí rozsudků Evropského soudního dvora. Práce popisuje postavení ESD, způsob jeho rozhodování a dopad jeho rozsudků z oblasti přímých daní na členské státy. Klade si za cíl ověřit základní tezi, že soudy členských států a následně i zákonodárná moc zohledňují při své činnosti v oblasti přímých daní judikaturu ESD.

Value added tax is the tax of great relevance, it is the universal tax levied on general production. In practice people meet this tax very often a its theoretical knowledge is important. The VAT ranks among indirect taxes, of which the harmonization is most expanded and essential for formation of the united European market. The goal of the thesis is to give the overview of history, present and perspectives of the VAT in Europe. This thesis deals with the theory and function principles of the VAT. The first chapter refers to historic evolution of the VAT, arguments and process of introducing of this tax in Europe. Characteristics of inderect and general taxes are mentioned and the system of the VAT in Czech Republic is described in detail. The second chapter discusses the VAT harmonization, the tax competition, coordination and legislation in this branch. The third chapter examines the evolution of the VAT in European countries in recent years, concretely the evolution of the VAT revenue, the evolution of the VAT rates and differences in the base among countries in the EU.

The globalization of world economy has inevitably affected also the movements in harmonization process of accounting standards around the world. International Financial Reporting Standards have become the ultimate accounting and reporting tool of most developed countries. The only remaining counterpart -- the US GAAP, is slowly subsiding to the enormous spread momentum that IFRS gained in recent years. In this setting I examine the application of International standards on accounting treatment of Property, Plant and Equipment, and also the Intangible Assets. Subsequently I compare this treatment to US GAAP and document all major differences still persistent at the end of year 2008. Considering that there are still many divergences between the two sets of standards, I try to document their impact on the reporting and presentation of financial statements of several blue chip companies. My analysis suggests that differences in reported numbers depending on standards chosen can distort comparability of financial statements and performance assessment, thus potentially biasing the decision making process of involved stakeholders.

A goal of this thesis is to find what are the options of alternative working arrangements in the area of Czech Republic and how these options are used and expanded. A harmonization of personal and working time is being more spread topic for increasing number of not only young people. Especially for women-mothers it might be very stressful decision to choose between career and family care. In this thesis which is focused on above mentioned harmonization of personal a working time there will be analyzed kinds of alternative working time, will be given analyze of their poor expansion in Czech Republic by comparing statistical datas with other countries within European Union. The thesis also contains analysis of respondents' answers for questions related to mentioned thesis topic. Finaly there will be given few ideas of possible solution and recommendation for employees, government as well as for business entities.

Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.