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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Taxation of Natural Persons
Večeřová, Tereza ; Hlaváčková, Lucie (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with optimization of the taxation of selected individual. The theoretical part is focused on the explanation of basic concepts related to the income tax of individuals and social and health insurance as well. The practical part of the thesis is devoted to minimalizing the tax burden of a selected particular person with income tax including the proposal of the optimal version.
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Recruitment of Staff to Employment and Related Obligations of the Employer
Kunášková, Irena ; Bár, Vlastimil (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of employment law and more specifically the adoption of staff recruitment. It provides an overview of the employers obligations related to the employment of new staff and analyzes future costs of the company to create new jobs. Employer with more than 25 employees in employment are obliged to employ disabled persons or subscribe products from employers employing 50 % of persons with disabilities or to contribute to the state budget. The aim of the thesis is to evaluate which of the legal obligations for employers is most advantageous in terms of cost minimization.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Personal Income Tax Optimization
Knotek, Petr ; Otáhal, Stanislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimizing the tax liability of a selected natural person. In the theoretical part are explained the basic concepts in the field of personal income taxes, which are needed for calculation of personal income tax as well as the issue of social and health insurance. The analytical part will introduce the entity whose tax liability will be optimized. The practical part contains recommendations for tax optimization.
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