Hodnocení diplomové práce – oponent
Autor hodnocení: Ing. Karolina Lisztwanová, Ph.D.
Vedoucí diplomové práce: Ing. Kateřina Krzikallová, Ph.D.
Oponenti: Ing. Karolina Lisztwanová, Ph.D.
Téma: Aplikace daně z příjmů právnických osob včetně vyhodnocení daňového zatížení podnikatelských subjektů
Verze ZP: 1
Student: Bc. Xiaohan Wang
1. Definice problému 2. Metodologie práce 3. Výsledky řešení
4. Efektivní komunikace a formální úprava
velmi dobře Celkové hodnocení:
Ostrava, 17.05.2021 Ing. Karolina Lisztwanová, Ph.D.
Classification of Diploma Thesis – opponent
Author of classification: Ing. Karolina Lisztwanová, Ph.D.
Supervisor: Ing. Kateřina Krzikallová, Ph.D.
Opponents: Ing. Karolina Lisztwanová, Ph.D.
Title: Application of Corporate Income Tax including Evaluation of Tax Burden of Business Entities
Thesis version: 1
Student: Bc. Xiaohan Wang
1. Problem Definition
All subjects of economy including corporates are influenced by individual aspects of fiscal policy.
Details of corporate income taxation influence not only the value of undistributed profit, but moreover decisions of individual enterprises. It can be said, so that selected topic of diploma thesis can be considered as convenient and relevant to master degree of study. When it comes to the aim of the thesis, it could be defined more precisely respecting details of methodology and results of the diploma thesis.
2. Methodology
The theoretical part describes different aspects of taxes, roles of taxes, tax system and selected elements of tax policy. Presented data are correct without fatal mistakes and errors. What is more important is the fact, that the author passed through many details of papers devoted to assessment of effective tax rate. With regard to the text, it is clear that it is interesting to identify main facts, which are able to influence the value of effective tax rate. It is a certainly positive aspect of the diploma thesis. Regarding details of calculation of effective tax rate, the value of effective tax rate should be influenced with value of earnings before tax. To calculate it with usage data of EBIT it is not relevant idea. With regard to the selection of elements which have an impact on changes of ETR most of them can be considered as relevant. Nevertheless, different types of indicators could be used. For example, performance of company could be described by revenues and not by current ratio or quit ratio as it is recommended by author. Moreover, it does not seem as a good decision to explain the value of effective income tax directly with the value of income tax by regression model.
3. Results
The practical part of diploma thesis is completely devoted to assessment of regression model, which is able to explain changes of effective tax rates. Individual steps of it are correct, but there are several weakness to it. Real data of certain part of economy is used. Because of it, there is the risk of the lack of normal data distribution. The author did not describe the way for eliminating it. It is not clear from the text if outliers were excluded from observations. It is not clear if data was influenced by the fact that sometimes EBT was negative as well. In spite of the fact that author revised their first regression model respecting the limitation of first one, there are not any details of final formula of the second model. On the other hand passing through details of conclusions it must be declared, that models created by the author did not divert from general assumptions of relationship among selected indicators and effective tax rates. This fact must be positively assessed given the limited amount of data that has been processed. Moreover, it is necessary to appreciate the author´s effort to improve their model finding limitations of first model.
4. Effective communication and formal requirements
The submitted bachelor thesis met formal aspects, big mistakes have not been identified and used source are cited by the author sufficiently.
very good Overall classification:
Ostrava, 17.05.2021 Ing. Karolina Lisztwanová, Ph.D.
