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Problematika parkování ve městě České Budějovice / The issue of parking in České BudějoviceSezemská, Stephanie January 2019 (has links)
The Diploma thesis deals with the issue of parking in Ceske Budejovice. The basis of the work is to evaluate the transport situation in the city. The consultation will assess the critical issues, from the point of view of parking, which will be further developed by the local maintenance and measurements. As a result of the local scrutiny, measures will be proposed to help improve the current situation.
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Zdaňování dividend / Taxation of DividendsPěta, Jan January 2012 (has links)
This diploma thesis is concerned with the taxation of dividends in the Czech Republic. It contains description of the applicable law in Czech Republic, the applicable law and especially directives of the European Union concerned with dividends. In the practical section are explained the various methods of taxation and differences in payment of dividends internally, to the European Union and to the third countries. Based on the findings there is described the procedure how to tax the dividends properly.
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Zdaňování licenčních poplatků / Taxation of Incomes from RoyaltiesTesařová, Hana January 2014 (has links)
The diploma thesis deals with the issue taxation of royalties. The thesis describes the legislation that is affecting the taxation of royalties. These are the international, union and internal legislation which are mutually compared with each other. In proposed methodology is presented the application process of the relevant legislation. Subsequently are solved the practical examples that deal with the issue taxation of resident and non-resident of the Czech Republic with revenues from royalties.
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Mezinárodní a vnitrostátní aspekty dvojího zdanění / International and domestic aspects of double taxationFerková, Marianna January 2012 (has links)
This diploma thesis deals with different aspects of international and domestic double taxation. Within international double taxation short treatise about national legislation related to double taxation is followed by the longer part dedicated on the tax conventions on income and capital which are the most effective instrument in the field of double taxation elimination. Then the negotiation process and their place in czech domestic legislation is described. One part focuses on the role played by European union in direct tax adjustment. Part about residence determinig (both individuals and companies) in case of existence of the tax convention and in case of its absence follows. Unilateral, multilateral and bilateral measures especially are desribed. As the example to illustrate the impact of different methods used to eliminate double taxation on tax is given practical calculation. Double taxation elimination procedure is explained on the concrete kind of income (dividends) at the end of the international double taxation charter. Within domestic double taxation its causes and kinds are desribed. Finally, last part looks at current and forthcoming czech legislation related to economical domestic double taxation.
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Modely pro podporu rozhodování managementu destinace cestovního ruchu / Models Supporting Decision Making of a Tourism Destination ManagementSTUDENÝ, Zdeněk January 2019 (has links)
This diploma thesis focuses on the application of system thinking and its methods to the issues of decision making within destination management and its organizations. The main aim of the thesis was to create a model to support decision making of destination management organization and to plan sustainable and responsible tourism development in the destination. A partial aim was to create a simplified model in which a simulation of the given system was performed. This aim has been applied to the destination of Cesky Krumlov. The contribution of the work is to find optimal decisions, policies and individual processes in order to assess the subsequent impacts and manage the development of tourism destination towards sustainability.
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Zdanění příjmů rezidentů Evropské unie ze závislé činnosti v České republice / Taxation of European Union Residents Incomes from Employment in the Czech RepublicObertíková, Sandra January 2017 (has links)
The master´s thesis deals with taxation of Europen Union residents in the Czech Republic. The main aim of this thesis is to create a methodology for the taxation of European Union residents incomes from employment in the Czech Republic. Attention is also moving to a model case of European Union residents, who receives incomes from employment in the Czech Republic during the tax year 2016.
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Metodika stanovení základu daně ve stálé provozovně / Methodology for Setting Tax Base in the Permanent EstablishmentVálek, Lukáš January 2020 (has links)
The master’s thesis focuses on determining of methodology for calculating of tax base in the service permanent establishment of Slovak tax resident in the Czech republic. Based on analysis of Czech accounting, tax regulations and OECD model agreement, data are used to determine the methodological manul and its subsequent application.
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Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z USA / International Income Taxation of Resident of the Czech Republic with Incomes from USAKrčová, Veronika January 2015 (has links)
The diploma thesis focuses on taxation of employment income of a resident of the Czech Republic who receives income from sources within the United States of America. It analyzes the relevant convention for the avoidance of double taxation and domestic as well as foreign tax legislation. Basing on the analysis, methodology for determination of tax liability of a defined taxpayer is suggested at simultaneous utilization of available means of tax optimization.
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Mezinárodní zdaňování příjmů daňového rezidenta ČR dosahujícího příjmu z Irska / International Taxation of Czech Republic Tax Residents having Incomes from IrelandSegéňová, Daniela January 2015 (has links)
This thesis focuses on international taxation of individuals in the Czech Republic and Ireland. The thesis includes an explanation of taxation procedure of personal income from wages earned in Ireland while being tax resident of the Czech Republic. Relevant legislation and basic concepts of taxation are introduced as well.
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Zdanění příjmů plynoucích z titulu stavební zakázky realizované na Slovensku / Taxation of Incomes arising from the Construction Contract realized in SlovakiaMinář, Michal January 2016 (has links)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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