Škoda Company Taxation: Evolution of Corporate Taxation in Czech Lands
|Author:||Bc. Pavel Neumann|
|Year:||2021 - summer|
|Leaders:|| doc. PhDr. Ing. Antonie Doležalová Ph.D.
|Work type:|| Bachelors
|Awards and prizes:|
|Abstract:||This thesis studies the history of Škoda company on the background of the general
historical events during the reign of Habsburg monarchy and the era of Czechoslovak
Republic. Furthermore, it also studies legislation concerning the taxation and its changes
during both regimes. Main goal of this thesis is to examine the effects of taxes and
changes in taxation on Škoda company during the studied period of time. Furthermore, it
also analyses the impacts of major political and economic events during the early parts of
the 20th century. In order to analyze them, it uses quantitative and qualitative approaches.
Specifically methods of description, descriptive analysis and comparison on the key
variables of the company. The mainly examined variables are the value of capital, net
profit of the company, the value of resources bought for production and the amount of
money paid on taxes.