National Repository of Grey Literature 161 records found  previous11 - 20nextend  jump to record: Search took 0.01 seconds. 
Tax Optimisation for an Entrepreneur while Focusing on the Method Applied for Deductible Expenses
Kohoutová, Nikola ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on the method of applying expenses for an entrepreneurial natural person. It specifies the basic concepts, the methods of keeping actual and flat-rate expenses and the changes in the method of applying expenses. The bachelor thesis also contains a complex model example on which the change in the application of expenses is made.
Technical Appreciation of Tangible Assets from Accounting and Tax Perspective
Motyková, Vendula ; Pospíšilová, Michaela (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis deals withthe issue of technical appreciation of tangible assets from accounting and tax perspective. The thesis mainly focuses on possible variants of depreciation according to the owner or tenant of tangible assets.
Taxation of Students Incomes
Hromádková, Adéla ; Křížová, Věra (referee) ; Brychta, Karel (advisor)
The bachelor's thesis focuses on taxation of students incomes. The first part includes theoretical starting points and defines the structural elements of personal income tax in the Czech Republic and the rules for social and health insurance premiums. The second part contains the pros and cons of particular employment relationships and the performance of the economic activity of a self-employed person. In the last part, there is a complex model example that points out the possibilities of tax optimalization that are available to taxpayers.
Exchange Rate Differences in Debtors and Creditors Relationships
Tioková, Barbora ; Taubingerová, Michaela (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the analysis of exchange differences arising on creditor and debtor relationships, it also specifies situations when exchange differences do not arise. The thesis deals with determining a correct accounting method to record Value Added Tax connected with creditor and debtor relationships. This thesis includes instructions which an entity can use when recording the exchange differences.
Interruption and Termination of a Self-Employed Business Activity from Accounting and Tax Perspective
Šmerdová, Veronika ; Ostrý, David (referee) ; Brychta, Karel (advisor)
This thesis discusses interruption and termination of trade business ran by a natural person, while analysing both accounting and tax aspects. It is divided into three parts, these being theoretical, analytical, and conceptual parts. The theoretical part defines basic terms, which are further used in analytical and conceptual parts of the thesis. The conceptual part focuses on creating an effective method for solving given issues, while being supported by a complex model example.
Taxation of Slovak Permanent Establishment in the Czech Republic
Daňková, Alexandra ; MBA, Jonáš Vokřál, (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of taxation of a Slovak permanent establishment in the Czech Republic. It describes the individual steps leading to the determination of the corporate income tax base in the Czech Republic and the application of the double taxation avoidance method. The paper contains an analysis of the differences between Czech and Slovak accounting legislation, which must be taken into account when including Slovak accounting results into the founder's accounting. A model example describes the procedure leading to the avoidance of double taxation.
Methodology for determining the value of family businesses in the succession process
Režňáková, Mária ; Karas,Michal ; Srbová, Pavla ; Pěta, Jan ; Brychta, Karel
The methodology is based on valuation methods commonly used for valuation of companies. This methodology offers a refinement and modification of the application of standard valuation methods based on the knowledge obtained from the analysis of data of Czech enterprises and affects the specifics of small and medium-sized family businesses in the Czech Republic. From this perspective, it is an original approach, which was developed by the project researchers, justified by appropriate methods of statistical data processing and continuously submitted for review in presentations at scientific conferences and in professional articles. In the framework of the project, a family-friendliness factor has been developed, which allows the specificity of family businesses to be incorporated into the valuation model. In addition, a cost of equity model for small and medium-sized enterprises was derived, which is a modification of the CAPM and is based on data from Czech SMEs. It takes into account both the industry specifics of Czech enterprises and the rate of return achieved in the Czech Republic. Users have at their disposal total beta coefficients (beta total) for individual NACE industries (in many cases even sub-industries), which have not yet been quantified for the Czech Republic and their use is wider than just within the framework of this methodology. The methodology provides both recommendations for specifying input parameters in determining the value of a company according to the purpose of the valuation and the expected development of the company, as well as information on the industry values of the parameters used in the valuation. Users who are not professionally involved in this issue have the possibility to use the software developed, which allows to determine the value of a family business in a simplified way. The simplification lies in the fact that it is not possible to take into account all the specifics of each entity that may be valued, but also in the fact that the input parameters are generally set on the basis of past developments. At the same time, the user has the possibility to adjust these parameters according to the knowledge of the situation of the enterprise to be valued. The methodology is also an original approach from an international point of view: the authors are not aware of any other published methodology that measures the specificity of family businesses and at the same time demonstrates their influence on the performance of family businesses, and incorporates the family factor into the process of determining the value of a family business. This methodology is certified by the Czech Society for Quality (certificate number M063/M/2022 dated 29.11.2022)
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Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
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.
Transition from Keeping Tax Records to Double Entry Book-keeping
Morawiec, Lukáš ; Kolářová, Kateřina (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the issue of the transition from keeping tax records to double entry book-keeping. It specifies the procedure of keeping tax records, closing tax records and opening entry of book-keeping. The bachelor thesis also contains complex model example on which the transition from keeping tax records to double entry book-keeping is executed.

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