National Repository of Grey Literature 171 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Uplatnění paušální daně u příjmů ze samostatné činnosti
Vagundová-Drgáčová, Lucie
Vagundová-Drgáčová, L. Application of lump-sum tax on income from self-employment. Bachelor thesis. Brno: Mendel University, 2023. This bachelor thesis deals with the institute of a lump-sum tax, which was introduced in the Czech Republic since 2021. This bachelor thesis is divided into literature research and analytical part. The literary part the institute of a lump-sum tax is introduced and then there are defined concepts related to the taxation of personal income from self-employment. The aim of the analytical part is to compare the tax and contribution burden of self-employed people in the application of institute of a lump-sum tax and self-employed people in the application of flat-rate expenses. The aim is also to find out for which taxpayers, is the lump-sum tax advantageous. The lump-tax will be also analyzed in terms of effect on retirement pension, the impact of the transition to a lump-sum tax on the taxpayer and what is the impact on the taxpayer of violating the terms of a lump-sum tax.
Analysis of the health insurance system in the Czech Republic after year 1989
Zubrová, Soňa ; Čabanová, Bohumila (advisor) ; Orságová, Petra (referee)
UNIVERZITA KARLOVA V PRAZE FAKULTA SOCIÁLNÍCH VĚD Institut sociologických studií Katedra veřejné a sociální politiky Soňa Zubrová Analysis of the health insurance system in the Czech Republic after year 1989 Abstrakt Praha 2011 Abstrakt The system of the Czech Republic health insurance stands for one of the pillars of the social security in the Czech Republic. Within last twenty years is has been changed significantly several times. The changes have been intended to contribute mainly to the reduction in the number of exploited sickness leaves, to the strengthening of responsibility of employees, employers and physicians. After 1989 the system faced many legal modifications. This thesis is focused on analysis of the health insurance system in the Czech Republic after year 1989. The theoretical resources of the thesis are human and social rights, social security and its principles. The main segment of the theoretical part of the thesis is a function of the right for social security and a description of health insurance. The exploratory part of the thesis analyses the chosen occurrences relating to the health insurance system problems and thereby it responds to questions asked in the introduction of the thesis. The research has proved a diminishing percentage of sickness leaves in connection with accepted...
Information Obligations as Set for Business Entities with a Focus on Income Tax and Social and Health Security
Světlíková, Jiřina ; Slováčková, Marie (referee) ; Brychta, Karel (advisor)
The master thesis is focused on systematization of the rules related to the information obligation of a limited liability company, which are relevant for tax administrators and social and health insurance administration. The theoretical part of the thesis defines the basic concepts and key characteristics of the issue. Other parts of the thesis deal with the compilation of lists of individual information obligations of a business entity, according to the authorities to which they are reported, supplemented by sanctions and protective measures that are related to individual information obligations.
Optimalization of taxpayer‘s taxation using the institute of cooperating persons
Vrzalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on optimisation of a taxpayer’s tax liability and of the tax burden of a household on a shared budget. The theoretical part chiefly establishes the basic terms that are necessary for the practical part. The analytical part is concerned with calculating the tax liability of all members of a model family on a shared budget. The proposal part offers various alternatives of using the institute of cooperating persons out of which the one that offers the greatest tax saving of the household is selected. This bachelor thesis is also concerned with the social and health insurances.
Personal Income Tax Optimization
Kácovský, Tomáš ; Nýčová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the taxation of selected individuals and on tax optimization. In the theoretical part, there are basic definitions needed for the practical part. The aim is to calculate the final tax liability of the individual using tax optimization tools and suggest the most suitable option. When choosing the most appropriate tax optimization option, the impact on the overall disposable income of the jointly managed household is also taken into account. The thesis also includes issues related to social and public health insurance.
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.
The choice of forms of business income tax
Gertner, Josef ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the choice of a suitable form of business for two specific entrepreneurs with a focus on the lowest possible tax levies. The thesis analyzes the current state of the examined economic subjects and compares it with the proposed variants of business. In the conclusion, the most optimal solutions are proposed from the point of view of income tax, taking into account the requirements of the examined entities.
Taxation of natural persons
Krpejšová, Adéla ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis discusses the issue of personal income tax and optimization of tax liability. The bachelor thesis is divided into three parts. The theoretical part is focused on the interpretation of concepts and introduction to the topic. The analytical part describes a fictitious income taxpayer. The design part describes calculation of the tax liability and insurance premiums for social and health insurance using different methods of tax optimization. In conclusion, the most advantageous option is recommended.
Personal Income Tax Optimalization
Dostálová, Žaneta ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the taxation of the income of individual and the possibility of tax optimization. The theoretical part of the thesis explains the basic terms related to personal income tax. The analytical part describes the taxpayer's economic situation and lists all his income and expenses. In the design part, 6 variants of tax optimization are described and calculated, which are compared at the end and the most advantageous of them is selected.
Comparison of Income Taxation of Self-employed Persons and Limited Liability Companies
Přibylová, Michaela ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of choosing a suitable legal form of business, from the perspective of tax burden, including health and social insurance contributions. The part focused on theory is first devoted to the comparison of the basic aspects of business on the basis of a trade license as a self-employed person with the functioning of a limited liability company. Furthermore, the basic concepts in the field of personal and corporate income taxation are presented and compared. The key part of the whole thesis is to solve the situation of a model taxpayer who decides between doing business as a self-employed person and establishing a limited liability company, with regard to the total contributions to public budgets.

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