Vývoj daňových povinností firmy
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Dražná, Martina
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
The bachelor thesis deals with tax system in the Czech Republic, its basic division and specific application of certain taxes in a selected company.
The theoretical part describes general concept of taxes such as the subject of the tax, the tax payer, what tax relief is or tariff levels of taxation.
In the practical part, the company profile is described, its development, market position, employment trends and its activities. On the basis of the theoretical part, a tax on corporate income in period from 1999 to 2008 in the company is analysed. Insight into financial management of the company, a cost-benefit analysis and the development of depreciation are included. For indirect taxes, the value added tax is explained, including a comparison of output and input for the year 2005 and 2008.
Description
Import 29/09/2010
Subject(s)
Tax system in the Czech Republic, subjekt of the tax, the tax payer, tax reliéf, tariff levels of taxation, analyse the tax on corporate income, development the value added tax, cost-benefit analysis, depreciation.