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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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Selection of Optimal Legal Form for Business Activities
Leichmanová, Iveta ; Mertová, Šárka (referee) ; Brychta, Karel (advisor)
Bachelor´s thesis deals with the selection of optimal legal form for business activities for a particular company. It specifies individual evaluating criteria, whit should be taken into account in selection the most appropriate form of business. These criteria´s are further evaluated and compared within chosen forms of business. By comparison of individual variants they are evaluated and chosen for the most suitable legal form for specific businessman.
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Vocational Education and its Tax Aspects
Hulatová, Tamara ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis is focused on tax aspects of vocational education of employees and students. The main goal is to systemize rules and to suggest steps that leads to tax optimization of educational costs. The theoretical part of the thesis defines needs for education of employees, various form of vocational education and funding possibilities. The analytical part consists of tax aspects summarizations in relation to dedicated laws for individual forms of education. The pracical part applies and describes the costs optimalization related to education based on model example where benefits of individual forms of education are compared.
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International Tax Optimization using Offshore and Onshore Jurisdictions in the European Union
Skalická, Magdaléna ; Křivohlávková, Jitka (referee) ; Brychta, Karel (advisor)
This thesis is focused on corporate structure designs with the use of offshore and onshore centers in the European Union for the optimization of tax on corporate income . The work is divided into theoretical and analytical sections as well as a section with proposals. The theoretical section describes the problems of international tax planning and international taxation, focusing on offshore and onshore financial centers. In the analytical section there are various offshore and onshore financial centers in the European Union identified and outlined with selected analyses in more detail, especially of the corporate taxation. The practical part describes a model of the corporate structure with the use of selected offshore and onshore centers in the European Union and the various options for resolving tax optimization.
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Taxation of Incomes arising from the Construction Contract realized in Slovakia
Minář, Michal ; Kučera, František (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with the obligations for implementing the construction project in the Slovakia and its taxation. At first is defined basic terminology, concept of single market of the European Union and the harmonization process of direct and indirect taxation. In the analytical part of the thesis are relevant sources of international, union and national law analyzed. The practical part is focused on specification construction contract, accomplishment all obligations and an exemplary taxpayer's tax liability is calculated.
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