National Repository of Grey Literature 316 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Property taxes and their place in the tax system
Hrábek, Radek ; Karfíková, Marie (advisor) ; Boháč, Radim (referee) ; Trubač, Ondřej (referee)
Property taxes and their place in the tax system Abstract In the thesis I dedicate my research attention to legal areas with high social resonance and the endless interest of the broad scientific community. The issue of taxes, especially property, undoubtedly appeals to the large civilian public who encounters it in its real life, and yet it is a constant object of research by the scientific juristic community and the giants of legal theory and practice. Taxes are one of the natural legacy of a citizen with the state. There is no need for a long search to find that the tax and tax policy of the state are among the essential attributes of its independence and sovereignty, both internally and externally in the modern world. In particular, through taxes, public budgets and funds, such as state and municipal finances, serve to meet their needs, protect property and inhabitants. Thus, the thesis also contains a brief historical treatise on property tax, which is relevant for the examination of the legal property tax field, especially so that the factors of their importance, location, position and continuity, as well as discontinuity in the tax system, are easier to determine. Looking at the past in order to determine the formation and application of property taxes in our geographical area, together with a...
Tax Havens
Med, Šimon ; Vybíral, Roman (advisor) ; Karfíková, Marie (referee)
Tax Havens Abstract The issue of tax havens is a frequently discussed topic of recent years, both by taxpayers and tax advisors and by the financial administration. This is due to EU and OECD activity in this area and increased legislative activity regulating harmful practices of tax havens The aim of this work is to summarize tax havens. Therefore, will I focus on states in Europe, multinationals and direct corporate taxation. The main initiatives are the OECD initiative against BEPS and the EU tax avoidance package (ATAD, CCCTB, CCTB, DAC). Tax havens can be simply defined as states in which the taxpayer is less taxed than the in the state of source of income. In a broader sense, it is not only lower taxation but also mediation of the lack of transparency of beneficial owners towards the tax authorities in the state of the source of income. In the first part of this thesis I deal with the basic terms that are connected to tax havens. These are the elements of the tax, the definition of tax havens, tax evasion, tax avoidance, tax optimization, tax planning. The second part deals with the symptoms of tax havens, where I show examples of harmful practices. In this section, I focus on Double Irish with Dutch Sandwich, transfer pricing, abuse of double tax treaties, harmful tax practices in relationship to tax...
Interactive Form for Tax Returns
Hél, David ; Hrivňák, Ján (referee) ; Hynek, Jiří (advisor)
This bachelor's thesis deals with the design and development of a interactive forms for tax returns in the Czech Republic which are easy to fill in for every taxpayer. For tax returns, official web application is provided. This official app contains imperfections, which are analysed in this thesis. The main goal of this project is to develop simple yes/no forms which will guide users through the whole tax return. Based on user's answers, application generates form, which can be submitted at revenue authority. At the current stage, the application successfully generates the Personal Income Tax form. In the next phase, we expect the involving forms for other types of taxes.
Tax burden on the building
Skála, Jan ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The bachelor thesis deals with the tax burden on the building. In the theoretical part, the basic concepts related to taxation are described first, followed by the tax system of the Czech Republic, the building itself and phases of its life cycle. The second, practical part deals with the analysis of the tax burden on the particular family house in the process of planning and construction.
Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
Comparison of Property Taxes in the Czech Republic and Poland
Pejchalová, Petra ; CA, Hana Burešová, (referee) ; Lajtkepová, Eva (advisor)
The diploma thesis deals with comparision selected property taxes in the Czech Republic and Poland. The work is divided into five parts. The application aim of work is calculated the tax liability for selected agricultural company in the Czech Republic and its comparing with Republic of Poland. Another aim of this thesis is compared the productiveness of property taxes within selected OECD countries.
Development of Taxation of Incomes of Individuals from Employment since 2007 to Present
Petržálková, Anna ; Johanides, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of income from employment with consideration of social and health insurance in 2007 and 2018. It describes the tax rates development, income exempt, deductible items from the tax base and non-taxable part of the tax base during the whole tax period. The thesis evaluates the best terms of legislative arrangements for employees in general.
Tax Optimization in Respect of Acquiring Cars by an Entrepreneur
Bičánová, Hana ; Smítalová, Marcela (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis describes a method of optimising the tax base for corporate subjects focused on the way of purchase and form of depreciation of new automobiles. The thesis describes the procedure for determining the tax base, calculations of individual depreciation and leasing benefits.
International Taxation of Incomes of Czech Republic Tax Resident having Incomes from the Slovak Republic
Sojková, Petra ; Čech, Roman (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on taxation of employment income of the resident of the Czech Republic, which receive income from sources in our country, as well as from Slovakia. In this thesis is also an explanation of important basic concepts related to tax issues. The relevant articles of the Convention for the avoidance of double taxation with Slovakia are analysed.
Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.

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