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Dissertations / Theses on the topic 'Inkasso'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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1

Krapohl, Tobias. "Forderungsmanagement Möglichkeiten und Grenzen beim Einsatz in mittelständischen Unternehmen /." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11195156.

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2

Keitel, Tobias. "Factoring als Instrument des Risikomanagements im Projektgeschäft." Wiesbaden : Gabler, 2008. http://d-nb.info/987655256/04.

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3

Rutgersson, Johan, and Viking Johansson. "Lönsam fakturering." Thesis, Uppsala University, Department of Business Studies, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-89039.

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<p>Idag är det vanligt att företag, vid fakturering mot kund, lägger på en fakturaavgift för att täcka de kostnader som är förknippade med hantering av fakturor. Om en kund inte betalar en faktura i tid kan företag ta ut lagstadgade påminnelseavgifter samt inkassoavgifter. Författarna valde att undersöka huruvida dessa kostnader inte bara täckte de faktiska kostnaderna utan även gav ett positivt täckningsbidrag för företag. Författarna ville även undersöka vilka effekter bara fakturaavgiften har.</p><p>Författarna har samarbetat med ett företag där tillgång getts till företagets affärssystem f
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4

Andersson, Henrik. "Skadestånd vid otillbörlig inkassoåtgärd : en rättsdogmatisk respektive rättsekonomisk analys." Thesis, Linköping University, Department of Management and Economics, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2372.

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<p>Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. </p><p>By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery proc
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5

Olsson, Johannes. "Utveckling av ett inkassohanteringssystem." Thesis, Karlstad University, Division for Information Technology, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-56.

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<p>Denna uppsats beskriver arbetet med att utveckla ett inkassohanteringsprogram. Arbetet är utfört åt inkassobyrån Exactor International Debt Collection från Mariestad. Bakgrunden till projektet är att Exactor behöver en programvara för att hålla ordning på de inkassoärenden som de har. En programvara som passar deras sätt att arbeta.</p><p>I programmet finns det möjlighet för användaren att registrera ärenden som var och en innehåller en klient, en eller flera betalningsskyldiga (gäldenärer) och en eller flera fakturor. Vidare finns det möjlighet att söka och redigera de olika delarna i ett
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6

Nosková, Veronika. "Inkasní agentury." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-77017.

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This thesis deals with performance of law protection function and a subsequent recoverability in the field of debt collection. The subject of this work is to compare debt collection effectiveness via judicial proceedings and private entities. Exercise of judicial power is one of the basic functions of the State; however, given the knowledge of the low success of the recovery procedure, it is extended to alternative methods of dispute resolution. Private executors focusing on exercising judicial power, debt collection agencies dealing primarily with extrajudicial debt collection and arbitration
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7

KARÉGAR, ARMAN. "Gender differences in debt collection." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-300432.

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From the perspective of debt collectors, the goal of debt collection processes is to maximize the chances of a debt being repaid, while minimizing the time to repayment taking place. The purpose of this thesis is to investigate what measure that is most commonly leading to debt being repaid within 30 days. Against a background of males being overrepresented among debtors in terms of the share of the population in Sweden, the purpose has also been to use data analytics methods to explore whether the measures from debt collection companies affect males and females differently and how they affect
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8

Tanzerová, Radka. "Inkasní agentury v ČR a jejich úloha v procesu řízení rizik." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74937.

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This diploma thesis consists of two parts. The first part deals with theory and practice of credit risk management in non-financial enterprises in the Czech Repulic. The other part focuses on collection agencies - it defines their services, describes legislation that regulates their business, state their advantages and disadvantages in comparison to other ways of collecting debts and provides an analysis of the debt collection agencies market in the Czech Republic based on a questionnaire survey.
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9

Sádovský, Martin. "Analýza vývoje inkasa daně z přidané hodnoty v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192647.

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This work is aimed on analyses of revenues from value added tax. These revenues are very important in public finance. The main goal of this work is to define independent variables of revenues and to create models for prediction revenues. For achieving this goal, it is used theory of tax revenues and mathematical - statistical methods of regression analysis and method of comparison. At first set the variables that affect the amount of revenues, then create equation for estimating revenues and eventually these predictions are verified on real data. Independent variable affecting revenues are GDP
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10

Šubová, Lucie. "Vývoj inkasa daně z příjmů fyzických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192672.

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This diploma thesis analyses the development of tax collection from personal income tax in the Czech Republic from 2000 to 2012. The first chapter describes the tax reforms that took place in the period in the Czech Republic. Furthermore, it describes the relationship of collection and GDP. In the second chapter I analyse the PIT collection as whole. By regression and correlation analysis I shall identify the relationship and the degree of dependence between collection and different variables such as GDP, the number of taxpayers, unemployment and sub-collections. In the third chapter, the PIT
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Schinerová, Veronika. "Vývoj inkasa daně z příjmů právnických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201624.

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The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three an
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Krylová, Kateřina. "Vývoj inkasa daně z nemovitých věcí v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264572.

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The thesis analyses the progression of property tax income during 2009 to 2015 in the chosen cities in the Czech Republic. The property taxes are divided into the tax on land and the tax on the buildings. I have chosen for my analysis some cities in the Pardubice region: Litomyšl, Lanškroun, Moravská Třebová, Vysoké Mýto, Ústí nad Orlicí and Česká Třebová. The partial aim of the work is to analyse the enforcement of the coefficients in the cities, with the impact of tax income, then to calculate the increase of income with applied coefficients.
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Novotná, Veronika. "Vývoj inkasa daně z příjmů právnických osob v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360504.

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The main aim of thesis is to analyse the development of the collection of tax on corporate income in the Czech Republic between years 2006 and 2014. The partial aim of my work is to analyse the evolution of use of deductions and tax reliefs in the Czech Republic for the mentioned period. The theoretical part of my work will focus on the description of the corporate income tax, description of deduction, and description of deductions which Czech legislation allows. In Chapter 1.4 is description of tax relief. Practical part of my work contains an analysis how dependent tax revenues from corporat
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Dragomirecký, Erik. "Vývoj inkasa daně z příjmů právnických osob v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201623.

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The diploma thesis is aimed at analysis of corporate income tax, often discussed part of a tax system, which has lately been also subject of a tax competition. The primary objective of this work is analysis of collection of corporate income tax in the Czech Republic, according to taxpayers, and different economic sectors NACE. The secondary objective is analysis of tax deduction, especially donations, spending on research and development, and tax credit. The applied methods are analysis, comparison; out of the mathematical and statistical methods regression analysis is used. The analysis is do
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15

Raffino, Rodolfo A., Christian Vitry, and Diego Gobbo. "Inkas y Chichas: identidad, transformación y una cuestión fronteriza." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/113507.

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Inkas and Chichas: Identity, Transformation and a Border QuestionDuring their dominion of the plateau and valleys of the south of present-day Bolivia and boreal north of Argentina, the Inka mining and agricultural enterprises of Porco, Chayanta, Tupiza, Suipacha and Tarija operated using as mitmaq and jatunrunas people belonging to the nations of Chichas, Carangas and Soras. These locations and activities determined the routes within this region of the Inka road, capacñam. The road connected these regions with the main route of capacñam that ran from the capital of Cuzco to the Kollasuyu, as w
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16

Olsson, Leif. "Viracocha Inkas mytiska profetia : ett religionsvetenskapligt perspektiv på andinsk mytologi." Thesis, University of Gävle, Department of Humanities and Social Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-615.

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<p>Studiens frågeställning har inriktats mot en kontroversiell tanke, en apokalyptisk sådan. Med frågan; Berodde Tawantinsuyus (dvs. inkas eget namn på sitt rike) snabba fall på en utsaga att det inom den andinska kosmologin, med fokus på Inka, fanns en konsensus rörande kosmologisk apokalyptisism?, söktes svaret ur två vitt skilda traditioner. Den ena var att studera den konventionella andinska vetenskapens rön, dvs. en historiebeskrivning baserad på vetenskapliga discipliner som bl.a. arkeologi, antropologi och historia. Den andra var att tolka uppgifter från en vetenskapsteori som inte anse
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Šťastná, Vladimíra. "Využití dokumentárních platebních instrumentů při financování zahraničního obchodu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4222.

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The objective of the diploma thesis is to describe the documentary payment instruments mainly their legal regulation, define their main advantages and disadvantages in connection with foreign trade, describe the types of these payment instruments, define participants of the relationships, the future development of both instruments etc. After the theoretical part the analysis of the documentary payment instruments under chosen criteria is performed. The total volumes of letter of credits issued and confirmed by three czech banks within period 1997 -- 2007 are compared and the trends of their de
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Bachleda, Jozef. "Analýza implementácie projektu SEPA." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198485.

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The goal of this work is to define and analyze european integration within the payment system of the European Union, with the main focus on project SEPA and its payment instruments. In first part it covers the legislative phase, the general characteristics, goals and advantages of the project, institutions responsible for the implementation and coordintation of the project, EU clearing system and standardization of SEPA payment instruments. Analytical part of thesis focus on description and analysis of economical effects of project and individual SEPA payment instruments and their implementati
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Javůrek, Pavel. "Využití dokumentárních platebních instrumentů při financování mezinárodního obchodu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10512.

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The diploma thesis deals with two documentary payment methods commonly used in international trade transactions - a documentary collection and a documentary letter of credit. These instruments are regarded as an important part of both international trade and banking. Both the instruments are characterized in detail. Their advantages and disadvantages are analyzed in comparison with other instruments with same and similar functions. A part of the thesis is devoted to the importance (position) of documentary payment instruments in international trade, and to current trends in their usage. The la
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20

Herrera, Alexander. "The Golden Serpent and the Inkas: Inka Occupation in the Upper Marañón and the Ferry Port of Pogtán." Pontificia Universidad Católica del Perú, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/113566.

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The materialisation of Inka state identity in the lower Yanamayo Valley is discussed in opposition to that of the local collective identity, referred to here as Marañón, on the basis of the archaeological settlement pattern of the lower Yanamayo Valley. The distribution of Inka and Marañón architecture —productive, administrative and mortuary— in fluvial Yunga settings generally, and around the ferry port at Pogtán in particular, suggests different strategies to claim rights of access and use over the Yunga oasis, and over the crossing of the Marañón river.Inka architecture is found along the
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21

Morales, Grande Javier. "Propuesta de mejora en la atencion al cliente, utilizando herramientas de ingenieria en el restaurant del Club Golf Los Inkas." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2017. http://hdl.handle.net/10757/623831.

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Hoy en día, en las empresas es vital la administración de las operaciones y su servicio, también conocida como programación de operaciones, y a la que se le debe dar gran importancia para planificar cómo se desarrollarán y organizarán las operaciones de una empresa o un área. El objetivo de un buen servicio y sus operaciones es coordinar las actividades de uno o más procesos de las empresas para que estos sean eficientes con la cantidad mínima necesaria de recursos, ahorrando costos, tiempo y/o maximizando ingresos. Una adecuada gestión del servicio se basa en la priori
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22

Formanová, Lenka. "Dokumentární platební styk." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9373.

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This thesis describes the contract of purchase and kinds of terms of payment with regard to the moment of the settlement of the purchase price. The main subject of the thesis is especially the documentary system of payments. The thesis characterizes the documentary letter of credit and the documentary collection as two of the most considerable payment and custodial banking instruments in an international trade. It deals with advantages and disadvantages of their using, their main principles, relations between participants in documentary transactions and with a description of the whole process
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Buchtelová, Jana. "Vymáhání pohledávek v praxi ČR." Master's thesis, Česká zemědělská univerzita v Praze, 2016. http://www.nusl.cz/ntk/nusl-260119.

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The thesis is focused on extensive issues of the debt recovery process in practice in the Czech Republic. This work clearly describes various options of debt collection from the perspective of a creditor. At the same time it provides us with an overview of difficult situations to which a debtor can get by reluctance to pay his obligations and unwillingness to communicate. The theoretical part describes the procedure of debt recovery in the Czech Republic. The practical part is focused on processing and analyzing of data from a real debt recovery process of a company with fictitious name Claim
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Adámková, Hana. "Řízení pohledávek a jeho odraz v účetnictví podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17734.

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This dissertation is focused on the analysis of the current method of proceeding REC incl. its effect on accounting firm and to draw up its own credit management. Theoretical part of the dissertation offers information and receivables management concepts, their prevention, and debt collection. This part describes the meaning and usability tools of collection activity. The starting point for setting up a new system is the assessment of the financial situation of the company with financial analysis and analysis of the current state of the receivables. The practical part also includes the elabora
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Štrossová, Šárka. "Srovnání platebních zajišťovacích instrumentů používaných v zahraničním obchodě." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-196537.

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The thesis is divided into two parts -- theoretical and practical. In first part hedging instruments, namely the Letter of Credit, Documentary Collection, Bill of Exchange, Factoring, Forfaiting and Bank Guarantee are analyzed. The aim of analysis is to describe the basic characteristics of instruments and course of these instruments. Subsequently, the instruments are compared to each other on the basis of the advantages and disadvatages they bring to participants. The next part is devoted to an analysis of charges associated with the use of particular hedging instruments in selected banks and
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Kůrečková, Jana. "Analýza produktů SEPA." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85196.

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This thesis deals with the analysis of payment instruments, Single European Payments Area and the development and implementation in the Slovakia and Slovenia. The work defines the meaning and objectives of SEPA. This thesis describes the historical development, legal framework and an overview of the participating sectors in SEPA project. The following are the essential characteristics of basic types of SEPA payment instruments, infrastructures and standardization of SEPA. There is outlined a brief history and organizational structure of the SEPA project in the both the countries, further work
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Sánchez, Canedo Walter. "Inkas, “flecheros” y mitmaqkuna : Cambio social y paisajes culturales en los Valles y en los Yungas de Inkachaca/Paracti y Tablas Monte (Cochabamba-Bolivia, siglos XV-XVI)." Doctoral thesis, Uppsala University, Department of Archaeology and Ancient History, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-9207.

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<p>The research work addresses the changes that occurred in the valley and the Yungas of Cochabamba during the Inka Horizon (1400-1538 AC) while introducing in an exploratory way, the Late Intermediate (1100-1400 AC) and the Middle Horizon (400-1100 AC) periods. In theoretical terms, we emphasize the local human agency (individual and social) as important elements in order to understand the processes of social change. We assume that the complex relational webs generated by the Inka presence in the valleys and the Yungas appear as "traces" in the space (as constructed landscapes: social, agro-h
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Černá, Michaela. "Ochrana práv věřitelů v České republice: soudní vymáhání versus soukromé alternativy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9200.

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This diploma thesis focuses on relation between state and private system of debt collection. The first part of this paper briefly describes traditional role of the government in general and deals with question if it is possible to establish competition into the justice. The second part describes and analyzes four different systems of debt collection in the Czech Republic -- execution procedure by public judicial system, by judicial officer (for-profit alternative), by arbitration court and by collection agency. In this part there are also described mechanisms of how four different systems work
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Hradská, Kateřina Bc. "Dobrovolná služba - ekonomické dopady na přijímající a vysílající organizaci." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1241.

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Teoretická část práce je věnována představení dobrovolnictví, jeho funkcím a historii v ČR i zahraničí. Rovněž je zde představen zákon o dobrovolnické službě, jeho předmět a vše, co tato právní úprava obsahuje. Praktická část je realizována na datech neziskové organizace INKANO a jejím programu Dobrovolníci v nemocnicích. Jsou zde popsány jednotlivé etapy realizace programu a zhodnocení finanční náročnosti na straně vysílající organizace INKANO. Možnost ocenění eonomického přínosu dobrovolníka pro přijímající organizaci Nemocnici Písek je pak představena pomocí ukazatele VIVA, který porovnáná
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Vlna, Lukáš. "Strategická analýza podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-17743.

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A main goal of the diploma thesis is to perform a strategic analysis of a selected enterprise with the purpose of examining a current situation and trends in external and internal environment of the enterprise, and, based on the analysis, to suggest recommendations concerning a future strategy of the company.
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Chobotská, Jitka. "Platební styk a postavení SEPA plateb v něm." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206014.

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The masters thesis Payments and position of SEPA payments in payment systems deals with the transition of the national payment system to SEPA payment instruments in the Czech Republic, which is coming into force this year. Banks will have to fulfil requirement of interoperability and will have to be able to proceed payments in XML form. The theoretical part defines payments by the payment form and territorial payments in the first chapter. In the 2nd chapter, the legal framework with focus on new legislation affecting the completion and implementation of the SEPA requirements is described. The
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Vorobyeva, Irina. "The Regulatory Framework of Consumer-Payment Collection Services in the Czech Republic." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-71771.

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The thesis is focused on consumer bill payments (payments of a small and medium value of 10 to 100 EUR) and the provision of payment-collection service in the Czech Republic, which being a member-state of the EU can show the trends and characteristics that can be identified in the markets of Germany, France, Italy and other countries of the Single Market of the EU. The purpose of this research is to analyze payment channels used by consumers in C2B level of transfers in the Czech Republic, what provides the basics to understand the appropriate form an instant payments business entity (consumer
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Boreš, Martin. "Kvantifikace dopadů zavedení jednoho inkasního místa." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197409.

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In this diploma thesis, "Quantifying the impacts of implementation of the second phase of the introduction of a Single Collection Point", the reader will become familiar with the impacts of the implementation of the second phase of a Single Collection Point - the law on public insurance and administration of income tax of individuals and some provisions of the Act to amend the Acts relating to the establishment of a Single Collection Point and other changes in tax and insurance laws. The first descriptive part is devoted to the development of the project "Single Collection Point" as a whole. T
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Štefek, Michal. "Trendy v reorganizaci daňové správy ČR: specializovaný finanční úřad, slučování daňové a celní správy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73568.

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The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discus
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Klimešová, Gabriela. "Zdaňování nemovitých věcí v ČR a v Irsku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360673.

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This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes
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Kapounková, Barbara. "Jedno inkasní místo." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-332011.

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This diploma thesis deals with the project of unified revenue administration, more precisely the harmonization of tax base, assessment basis for health insurance and assessment basis for social security. The aim is to compare characteristics, which those revenues have in common and decide whether it is possible to harmonize them. The second part of this thesis refers to the levy of taxes from total wages. Each institution is compared from the point of view of two bills and the act no. 458/2011 Sb., on amendment of acts related to the establishment of unified revenue administration and on amend
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Sedláčková, Jana. "Jedno inkasní místo s ohledem na závislou činnost." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-340543.

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This diploma thesis is divided into 5 chapters. The thesis is supplemented by 7 attachments. The thesis deals with the single place of collection, with the reform of tax and insurance payments collection. Introduction of the single place of collection would radically change the field of taxes and insurance payments imposed in connection with employment. This thesis compares the legislation of the end of 2013 and the legislation proposed by the draft of act on public insurance payments and personal income tax administration. The latter one is compared in key different aspects with legislation o
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Chabr, Jan. "Smlouva o inkasu a smlouva o akreditivu." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-368891.

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The letter of credit contract and the collection contract The diploma thesis deals with the topic of the Direct Debit Contract and the Letter of Credit. A Letter of Credit is a special payment instrument issued as a rule by a bank that the principal has undertaken to pay to the person in whose interest the Letter of Credit is open and designated as the authorized amount up to the amount agreed. The Direct Debit is the commitment of the collector of receivables to obtain from the third party a receipt of a sum of money or other Direct Debit. Current legislation, contained in the Civil Code, too
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39

Smolková, Kateřina. "Smlouva o akreditivu a smlouva o inkasu." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-277321.

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Matveyev, Vitaly. "Smlouva o akreditivu a smlouva o inkasu." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-277358.

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41

Wagnerová, Markéta. "Smlouva o akreditivu a smlouva o inkasu." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-310969.

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A letter of credit contract and a collection contract This final thesis is focused on two important payment instruments - the letter of credit and the collection. The aim of this thesis is to analyze the letter of credit and the collection. Its main target is to describe both payment instruments and to introduce their use in real life situations and to point out advantages and disadvantages of both instruments. Both domestic and international legal arrangements as well as expert literature and articles were used to write the thesis. As a main source was used Commercial Code and unification of
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42

Plíšková, Tamara. "Vývoj správy přímých daní v ČR." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-94070.

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Juřicová, Veronika. "Dopady inkasa daně z nemovitých věcí na rozpočty obcí." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-428749.

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The diploma thesis is focused on the issue of a real estate tax and its impact on the budgets of selected municipalities. The thesis shows the evolution of tax revenues of particular municipalities with a focus on collection of real estate tax between years 2013-2017. Further are also taken into account changes of budgetary desti-nation of taxes and changes in the legislation of real estate taxes and the impact of these changes on the budgets of selected municipalities. The diploma thesis focus-es on the power that municipalities have in terms of influencing the collection of real estate tax b
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44

Kšicová, Lucie. "Faktory ovlivňující výši inkasa korporátní daně v České republice." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-189997.

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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,
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45

Malásek, Michal. "Vyhodnocení faktorů ovlivňujících výši inkasa daně z přidané hodnoty." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251337.

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Evaluation of factors affecting the amount of the collection of value added tax. Diploma thesis. Brno: Mendel University in Brno, 2016. The diploma thesis deals with value added tax and the relevant factors that affect the amount of VAT collection in the Czech Republic. In the diploma thesis is then made a comparison of the success of collection of value added tax in the Czech Republic and the European Union. Based on established indicators of tax quota, collection of VAT in relation to total tax revenues and Vat Revenue Ratio, are then calculated actual values to determine the effectiveness o
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Haidová, Ivana. "Komparace daňového systému České republiky a Lucemburska." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-94480.

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47

Šebková, Lucie. "Faktory ovlivňující výši inkasa daně z příjmů fyzických a právnických osob v České republice." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-191044.

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ŠEBKOVÁ, L. Factors that influence the amount of the collection of income tax individuals and legal entities in the Czech Republic. Diploma thesis. Brno: Mendel university in Brno, 2015. The diploma thesis identifies factors that influence the amount of the collection of income tax individuals and legal entities in the Czech republic through multiple regression model. The thesis is also concerned to the topic of tax evasion and additionally as-sessed tax individuals and legal entities. In the last part are quantified impacts of legal possibilities that lower the tax base and tax liability in t
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Bajza, Jiří. "Účinky změn sazeb akcízu z minerálních olejů v zemích Evropské unie." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-431262.

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Diploma thesis evaluates the impact of reduction in rates of excise duty on mineral oils on excise duty revenues in the member states of the European Union. The impact of excise duty rate reduction is studied separately for unleaded petrol Natural 95 and diesel which both are the most commonly used fuels. The impact of excise duty rate reduction on tax revenues is determined by calculation of price elasticities of demand and changes in excise duty revenues compared to the state without duty rate changes. Recommendations are set for tax policy makers in the European Union based on the calculati
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Dvořáková, Lucie. "Dopady změn při uplatňování DPH v oboru stavebnictví." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-191007.

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This thesis deals with the impact of significant changes to the VAT Act in the con-struction industry. It evaluates the impacts of the introduction of the reverse charge regime for construction and assembly work on the economic indicators of construction companies and VAT collection. The work also evaluates the effects of changes in the rates of value added tax on economic indicators of construction company, construction work prices, property prices and VAT collection. Based on the results, the author puts forward suggestions and recommendations.
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50

WEIGNEROVÁ, Jana. "Pohledávky a jejich řízení ve společnosti ENVIRO-EKOANALYTIKA, s. r. o." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54153.

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Accounting terms are very important for every company in the sphere of company finance, accounting terms are claims and accounts payable. The aim of this work was detailed description of claims, then show the control system of the claims of ENVIRO-EKOANALYTIKA and propose improvements to the existing claims management system. The main reasons why claims come into existence are business relations, but they can be caused by provided deposits, loans and bank credits. Claims from business relations are necessary parts of belongings, because every businessman needs goods and services from others. A
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