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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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AC Electronic Circuits Simulator
Janko, Roman ; Kopřiva, Jan (referee) ; Kunovský, Jiří (advisor)
The thesis summarizes the selected numerical solutions of linear differential equations and some standard methods for investigating the frequency and phase characteristics of electronic circuits. The part of thesis is also a small collection of sample examples to investigate the frequency and phase characteristics of R, L, C electronic circuits. There are designed and implemented user interface for electronic circuit schematic entry and graphical display of frequency and phase characteristics of the analysis of electronic circuits. In conclusion, this thesis is briefly reviewed time-consuming calculation of selected frequency and phase characteristics of electronic circuits.
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Tax Liablility of Students in the Czech Republic
Rozinková, Iva ; Uminský, Pavel (referee) ; Kopřiva, Jan (advisor)
Present bachelor’s thesis is engaged in the personal tax of students. It primarily focuses on the explanation and the summary of options for students when choosing labor-law instruments regarding to the following tax liability. Furthermore, it explains duties and possibilities in the social and health insurance. Practical instances of the general calculation of the optimal tax liability are also defined.
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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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Comparison of Personal Income Tax in the Czech Republic and the Republic of Ireland
Bělousovová, Zdislava ; Jurajdová,, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the analysis and comparison of personal income taxation in the Czech Republic and Ireland. The theoretical part includes general tax concepts, the next part of the work describes the Czech and Irish system of personal income taxation. The practical part of the work presents model examples to determine the tax liability of individuals in both countries with a focus on income from employement. The last part of the work includes the possibilities of tax optimization for the Czech taxpayer.
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