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Relevant bibliographies by topics / Daňová hodnota

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Journal articles
Dissertations / Theses

Academic literature on the topic 'Daňová hodnota'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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Journal articles on the topic "Daňová hodnota"

1

Špalek, Jiří, and Zuzana Špačková. "Daňová morálka a daňové úniky v ekonomických experimentech." Sociální studia / Social Studies 12, no. 4 (2016): 57–72. http://dx.doi.org/10.5817/soc2015-4-57.

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Dodržování daňové morálky je jednou z oblastí, kde laboratorní experimenty mohou přispět k pochopení individuální racionality ekonomických subjektů. Teoretický model založený na teorii očekávaného užitku a předpokladu racionálního jedince (homo oeconomicus) není schopen pokrýt a vysvětlit komplexitu individuálního rozhodování o (ne)dodržení daňových zákonů. Zároveň platí, že možnosti zkoumat daný jev „v terénu“ jsou omezené. Výsledky získané prostřednictvím laboratorního testování tak mohou pomoci zaplnit prázdná místa ve výzkumu. Námi prezentovaná analýza se v této souvislosti zaměřuje na něk

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2

Sopková, Eva, and Katarína Raškovská. "Tax Evasion of Value Added Tax in the Conditions of the Slovak Republic." Acta academica karviniensia 13, no. 1 (2013): 147–58. http://dx.doi.org/10.25142/aak.2013.013.

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Dissertations / Theses on the topic "Daňová hodnota"

1

Týřová, Jana. "Daňová zátěž podnikatelů fyzických osob." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260277.

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The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended. Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here inclu

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2

Polehňová, Silvie. "Daňová harmonizace a koordinace v EU u daně z přidané hodnoty." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-201630.

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The tax harmonization in the European Union is focused on indirect taxes, primarily on value added tax. The value added tax was established as the all-European tax, used for financing the budget of the European Union and it can be found in the taxation system of every member state of the European Union. The tax harmonization of value added tax is taking place since its establishment. The thesis is focusing on the harmonization of the value added tax. The aim of the thesis is to find out the level of harmonization of value added tax on the internal market of the European Union and if there exis

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3

Luňáčková, Irena. "Daňová evidence u plátce DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3835.

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The diploma thesis deals with tax records and with value added tax. Who leads the tax records, the legislation, the documents in the tax records, tax records of revenues and expenditures, liabilities, accounts receivables, inventories and fixed assets. Legislation of VAT, who is subject obligated to VAT, tax documents, the taxable and exempt benefits, the right to deduct VAT, the application of VAT in the country, application of VAT in the EU, application of VAT with the third countries. Complex example, which serves as a realistic example of keeping tax records in Excel and how to calculate a

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4

Procházka, Jan. "Dopad změn sazeb daně z přidané hodnoty na míru inflace." Master's thesis, Česká zemědělská univerzita v Praze, 2017. http://www.nusl.cz/ntk/nusl-316010.

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The value-added tax has significant fiscal and monetary effect. This tax has the largest portion of revenues from all taxes in the tax system to the state budget all European Union members. From this perspective, it is a key element for the national economy. The specific characteristic of the value-added tax affects the price of almost every goods and services in the European Single market. The initial implementation and tax rate change have effect on the inflation rate, which reflect and indicate about economic situation. The tax rate changes lead not only to different tax incomes, but also t

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5

Dědinová, Pavla. "Optimalizace daňové povinnost podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358891.

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This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes

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6

Pokorný, Stanislav. "Daňové dopady přemísťování obchodního majetku plátce daně z přidané hodnoty po území Evropské unie." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2899.

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Cílem diplomové práce je nalezení daňově optimálních řešení při přemísťování obchodního majetku mezi členskými zeměmi Evropské unie z pohledu plátců DPH. Ačkoliv šestá směrnice definuje obecně samotný institut přemístění, prakticky neupravuje jednotlivé možnosti zjednodušení (konsignační sklad, ?call off stock?). Výsledkem mojí analýzy je zjištění, že více než třetina členských států možnost zjednodušení nepřipouští. Většina států umožňuje využít zjednodušeného režimu v rámci ?call of stock? dodávek. Pouze Lucembursko a Belgie pak připouští zjednodušený režim jak pro ?call of stock? dodávky ta

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7

Prokeš, Jakub. "Daňová specifika úpravy pronájmů v podmínkách NOZ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-234807.

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This diploma thesis addresses a range of issues concerning leases in terms of the New Civil Code (NCC). The first part of the work introduces the changes in NCC, as well as taxes affecting leases. The remainder of the study provides an analysis, solutions, and application of the changes to selected case studies, while the final outcome of the study is the actual analysis of the selected points of the tax issues.

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8

Kožnarová, Hana. "Harmonizace nepřímých daní v Evropské unii." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223501.

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The diploma thesis „Indirect Tax Harmonization in the European Union“ deals with the indirect tax harmonization issues, which are related to accession the Czech Republic to the EU. It analyzes changes in harmonization with the focus on value added tax and its impact on businesses. The aim of this thesis is on a sample of respondents using a questionnaire to find out how the businesses look at this problem, which the harmonization of indirect taxes directly concerned.

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9

Jelínková, Blanka. "Optimalizace daňové povinnosti ve firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72731.

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The work deals with the tax system of the Czech Republic. Closer it is dedicated to value added tax and corporate income tax. For these two taxes it shows the possibilities how to optimize through them the tax liability of the company. In the VAT it is mainly the possibility of demanding tax and group tax registration. In the area of income tax it is focused on optimization from the aspect of cost and utilization of deductible items and tax abatements. The aim of the practical part of this work is to outline possible procedures how to optimize the tax burden in a large company in accordance wi

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10

Horká, Alžběta. "Zaměstnanecké benefity (účetní a daňové hledisko)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75617.

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The graduation thesis deals with the topic employee benefits in the Czech Republic. It focuses more closely on the most frequent ones (meal allowances, using a company car for private purposes, life and pension insurance, education of the employees, beverages and refreshment provided to the employees or gifts). Furthermore it analyses a current trend in providing employee benefits with regard to the financial crisis, it outlines a mathematical solution of the employee benefits and a view of relevant legal enactment.

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