Hochsch., Master-Thesis--Wismar.

The thesis is focused on comparing the different forms of taxation models of financial lease by value added tax and evaluating the effects of choosing a particular form of taxation in the accounts. In reaching the goal of work, it is compared the different ways of acquiring property. It especially deals with the acquisition of own resources, the loan financing, the two types of financial lease and the ensuring the liability by the transfer of rights. Comparison of methods of property acquisition is performed using both net present value, both tax aspects.

This diploma thesis deals with the general definition of an enterprise according to the Czech legal regulations and applied practice, moreover by the definition of individual possible operations with enterprise and its accounting and tax consequences. In this diploma thesis are also analyzed transactions realized with the enterprises in Czech Republic after the recodification of a private law.

This thesis deals with lease financing, especially is focused on financial leasing. The aim of the thesis is to explain and sum up tax reform changes. Thesis also describes leasing operations in accounting, advantages and disadvantages of leasing in comparison with bank credit.

Thesis deals with leasing financing in light of Czech national regulations and IFRS. At first part it applies to lease at common level, its historical development, advantages and disadvantages and also its division. Second part targets the legal regulations in the Czech Republic, including tax and accounting view. Third part deals with IFRS adjustment, some distinctions from US GAAP, convergent project of IASB and FASB and discussion paper Leases: preliminary views. The work is completed by the practical application aimed at comparison Czech national regulations and IFRS in case of the financial leasing.

This diploma thesis deals with accounting and tax aspects of the employment of foreigners in the Czech Republic. The thesis is divided into several chapters. In the first chapter is briefly explained the general concepts such as tax residence , the monthly wage taxation , permanent establishment and the difference between the economic and legal employer , etc. The next chapter deals with double taxation treaties with a focus on article No. 15. Next section focuses on the general description of the employment structures, which include - local employment contract, posting and lease of personnel. The greatest attention is paid to international lease of personnel, where I focus on defining the legal framework , taxation and social insurance. All the problems are shown on a practical example.

This thesis provides an overview of accounting and tax implications of immovable property in enterpreneurship. The topic is processed from the perspective of present Czech accounting and tax legislation. The attention is primarily paid to accounting and tax attributes of particular options of property acquisition, usage and decommissioning. It focuses especially on tax consequences of mentioned transactions. A lease financing is compared with traditional property ownership.

The thesis deals with the law of contract on the lease of an enterprise in the Czech Republic. The aim of the thesis is to assess the applicable Czech legislation by its analysis and its subsequent comparison with the corresponding law of the enterprise lease in the Federal Republic of Germany. We aim at pointing out some inspiring aspects of the German enterprise lease legislation that can be inspiring for the Czech legal basis. The submitted thesis also provides an analysis of the enterprise lease concept introduced by the new Czech Civil Code compared with the current regulation.

This diploma thesis on „Apartment rent and the influencing factors in the village of Kyjov “ aims to analyze and to compare housing costs of advertised flats in Kyjov area. Its objective is to examine the factors responsible for shaping the costs of private housing. Found data has been classified into following categories (1+1 a 1+kk, 2+1 a 2+kk, 3+1 a 3+kk). There is a map available for each category where particular flats are recorded according to the amount of housing charges.

The diploma thesis describes the current situation on the rental housing market in selected city parts of the Statutory City of Brno and describes and evaluates the basic factors that influence the rental price. Part of the thesis is a market research in four different locations in Brno, namely Žabovřesky, Bystrc, Líšeň and Bohunice. Market research is conducted for different layouts of apartments, namely 1+1 and 1+kk, 2+1 and 2+kk, 3+1 and 3+kk. All collected data are compared and described in text and graphics. In order to compare the rental market with foreign countries, the thesis also includes a market survey in Bratislava, specifically in the district of Petržalka.