National Repository of Grey Literature 151 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
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.
Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Střihavka, Viktor ; Mášová, Hana (referee) ; Svirák, Pavel (advisor)
Bachelor thesis is in theoretical part focused on legal forms of business and its specifics. Further, the thesis contains basic terms related to taxation of an individual and juridical person including methods of calculating tax base and tax liability, needed for the practical part. The practical part includes a description of a natural person and possible variants of optimization by transferring to another legal form.
Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
Taxation of Tradesman Incomes
Hortová, Michaela ; CA, Stanislav Hutař, (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxing the income of tradesman incomec. It deals with the description of a tradesman, as well as the basic concepts related to the income tax of natural persons. Subsequently, the method of taxation of natural persons is described. In the analytical part are described entities, which will optimize their tax liability in the design part.
The Scale of Corporate Profit Shifting out of the United States
Stárek, Martin ; Janský, Petr (advisor) ; Vacek, Pavel (referee)
There is a large body of literature indicating that profits are shifted into countries with better conditions, i.e. lower tax rates. It was showed that the problem is nonlinear. However, precise estimates are missing in the available literature. In this thesis we improved the precision by allowing for nonlinearity, time-variant tax semi-elasticity of profits and financial secrecy is a driver of the profit shifting. We showed that all three elements of the estimation are very important. Our analysis suggests that the profit shifting problem started at the turn of millennium and increases since, with some temporal drops. The highest amount of profit shifted out of the United States was almost 300 billion of U.S. dollars with the consequent revenue loss of 62.3 billion of U.S. dolars.
Tax implications adjusting the profit to the tax base of corporate income tax
The diploma thesis "Tax implications adjusting the profit to the tax base of corporate income tax" focuses on the formulation of recommendations of legal tax optimization leading to the reduction of the tax base of the selected entity. The main direction of optimization is the management of costs, which, with their character, contribute significantly to the formation of the tax base. The thesis is divided into the theoretical and practical part. The theoretical part will allow to get knowledge of corporate income tax in the general legal regulation of the Czech Republic. In addition, there is the process of transformation of the economic result in the tax base with the identification of areas of legal tax optimization based on the Income Tax Act No. 586/1992 Coll. In the practical part, there is the application of acquired knowledge to the real data of ABC, s.r.o. Subsequently, the optimization options are proposed to reduce the tax burden so that their economic substance has a real meaning for a given entity. At the end of the thesis the recommendations are generalized for wider practical use.
Tax Burden in Construction Business
Holcmanová, Zdena ; Kocourková, Gabriela (referee) ; Chovancová, Jitka (advisor)
This thesis deals with selecting the appropriate form of financing of the acquisition of a long-term property of the company. It compares different forms of property acquisition, especially focusing on credit and financial leasing, and also follows their tax aspects. The thesis then looks for the option, which affects the tax base in the most favorable way. Finnaly, it recommends the optimal form of property acquisition.
The Acquisition of The Property Tax Base in Different Ways
Sobotková, Adéla ; Kališ, Martin (referee) ; Svirák, Pavel (advisor)
This bachelor thesis aims to choose the best way of financing of a company´s new long-term possession. In this case, an automobile is considered to be the long-term possession. This thesis is mainly concerned with means of lease, credit and cash financing and their tax aspects. The outcome being the best choice of financing for the selected company.
The Acquisition of The Property Tax Base in Different Ways
Drahotušská, Vendula ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis aims on different ways of a long-term asset acquisition – a new car. It examines the way asset acquisition influences a tax base and compares advantageousness of acquisition with own financing resources, loan and lease purchase; and it manages to find such option of financing that would be most advantageous in tax aspects.

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