Spelling suggestions: "subject:"korporace"" "subject:"korporatiewe""
1 |
Přesuny daňového břemene jako důsledek daňové harmonizace a konkurence v EUPecová, Sabina January 2013 (has links)
No description available.
|
2 |
Právní úprava obchodních společností v komunitárním právuČiháková, Šárka January 2007 (has links)
Práce se zabývá právní úpravou obchodních společností v rámci komunitárního práva. Cílem je přinést ucelený přehled jejích pramenů, cílů a metod přibližování právních řádů členských států. Těmito metodami jsou harmonizační tendence prováděná prostřednictvím směrnic, unifikace nových nadnárodních forem podnikání a institut vzájemného uznávání společností. Důraz je kladen i na historii práva společností, jeho budoucí vývoj a rozsudky Evropského soudního dvora. Nechybí ani nastínění procesu transformace komunitárního práva do národních právních řádů některých členských států.
|
3 |
Daňová konkurence u daně korporací v nových členských zemích EU / Tax Competition in the Corporate Tax Area in New Member States of the EUHolubářová, Jana January 2009 (has links)
This diploma thesis is dealing with tax competition, especially in the European Union. There are explained concepts of tax harmonization and coordination, harmful tax competition and a tendency of the European Union to harmonization in corporate tax area. Statutory tax rates and implicit tax rates, which are better for measurement of real taxation, are used for analysis of tax competition in corporate tax area. Tax rates are compared between old and new members of the European Union to find out whether there is tax competitive environment in the European Union. In this diploma thesis one analysis of the European Commission about effective tax rates is also described. The aim of this thesis is verifying the hypothesis, whether is the tax competition in the corporate tax area in the European Union successful -- whether better conditions of taxation in new member states cause higher tax bases. In this diploma thesis there are also some notes about tax revenues.
|
4 |
Sociální odpovědnost firem a její role v rámci udržitelného rozvoje / Corporate social responsibility, its role in the framework of sustainable developmentBaborová, Lucie January 2018 (has links)
The growing pressure on pursuing the 2030 Agenda and focus on meeting the SDGs within partnership of all actors is putting Transnational corporations (TNCs) to a new role - a role of stronger power, but also wider responsibility. At the same time the global civil society is keeping an eye on big companies even where they may try to hide. Developing countries are still vulnerable to misbehavior and unfair treatment while with their natural resources they are the birth place of most of the consumers' worlds' products. At the same time they are the place where the need for sustainable development is most pressing. The concept of Corporate Social Responsibility (CSR) is a tool which is growing on popularity a it offers a new approach of a more thoughtful behavior with a potential of moving towards sustainable development. This thesis was a research on this potential or maybe with time more and more obvious connection of the concepts of CSR and sustainable development (SD). It also reveals the growing role and need for participation of the private sector. CSR offers a way to participate for sustainable development in manner which create a win-win situation for both private sector and their stakeholders. However there is the dangerous of not using this tool in a mutual beneficial way. Companies often use...
|
5 |
Účetní a daňové aspekty rozdělení obchodních korporacíTrojanová, Petra January 2017 (has links)
The diploma thesis deals with transformations of business corporations, namely with a separation. This transformation is analysed from a legal, accounting and tax view. Accounting and tax impacts of separation as well as problematic areas that might arise within realization of a separation are specified in the thesis. The attention is further paid to a separation of business corporations pursuant to international accounting standards. A comparison of Czech accounting legislation and international accounting standards in the area of separation of business corporations is carried out within the diploma thesis. Based on this comparison impacts in different presenting and assessing of newly existed items in equity and balance sum are determined. A part of the thesis is also an analysis of separation of business corporations performed in the year 2016 and a model example of a separation.
|
6 |
Aplikace Lafferovy křivky na daň z příjmů právnických osob v České republiceAlbrechtová, Miluše January 2007 (has links)
Tématem této diplomové práce je aplikace Lafferovy křivky na daň z příjmů právnických osob v České republice. Trendem vrcholícím v posledních letech je snižování sazeb daně z příjmů korporací. Velice často se v této souvislostí mluví o fenoménu daňové konkurence. V souvislosti s očekávanými přínosy snižování daňových sazeb se práce snaží nalézt odpověď na otázku, jaký vliv má výše daňových sazeb na daňový výběr. Pro účely této analýzy je v práci vytvořen regresní model na základě časové řady dat o DPPO v ČR. Tento model umožní odhadnout daňový základ, který je použit k výpočtu daňového výnosu a konstrukci Lafferovy křivky. Na základě výsledků aplikace křivky na časovou řadu od roku 1997 se práce věnuje posouzení vhodnosti Lafferovy křivky jako nástroje k vysvětlení vývoje korporátních daňových příjmů v ČR. Následně je porovnáno daňové zatížení korporací v ČR se zatížením v ostatních státech EU, které rovněž sledují trend daňové konkurence. Analýza daňové zátěže korporací v rámci EU umožní vyvodit implikace pro oblast veřejných financí a růstový potenciál ekonomiky.
|
7 |
Faktory ovlivňující výši inkasa korporátní daně v České republiceKšicová, Lucie January 2015 (has links)
The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.
|
8 |
Zdanění příjmů korporací v Rakousku / Taxation of corporate incomes in AustriaMilotová, Michaela January 2014 (has links)
This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporations incorporated in Czech Republic and Austria in there. Next two chapters are focused on taxation in international context and on transactions with related parties. The last chapter identifies positive as well as negative elements of CIT in Austria and suggests recommendations for the Czech Republic. It recommends particularly reduction of interest expenses paid to the companies incorporated in tax heavens and the possibility of group taxation.
|
9 |
Komparace zdanění zisků korporací v ČR a Velké Británii / Comparison of Corporate Taxation in the Czech Republic and the United KingdomŠtěpánková, Zuzana January 2017 (has links)
This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.
|
10 |
Vývoj rozdílů mezi implicitní a nominální sazbou daně korporací v ČR / Development of the differences between the implicit and the nominal corporate tax rate in the Czech RepublicBarešová, Eliška January 2013 (has links)
The thesis entitled Development of the differences between the implicit and the nominal corporate tax rate in the Czech Republic deals with the amount of the implicit and nominal corporate tax rate, particularly the issue of the difference between the amounts of these rates. Examination of the rates follows the description of the characteristics of corporate income tax, the analysis of the advantages and disadvantages of this tax and its share of the total taxation . Furthermore, the thesis analyzed the method of calculating the effective tax rates and implicit tax rates on capital and corporate income. For comparison the thesis includes the analysis of the evolution of nominal and implicit tax rates on corporate income in the European Union and in the Czech Republic . For the final analysis, it is essential that the thesis presented as individual changes in the law on income tax since its introduction into the Czech legal system since 1993 to the present. Only with knowledge of legislative changes, it is possible to determine the relationship between nominal and implicit tax rate on corporate income, which deals with the thesis in the final analysis.
|
Page generated in 0.0953 seconds