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Tax optimization of companies
Dědinová, Pavla ; Kislingerová, Eva (advisor) ; Plaček, Jan (referee)
This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
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Corporate Income Tax and Analysis of Tax and Non-tax Expenses
Abrahamová, Eva ; Ryboňová, Pavlína (referee) ; Brychta, Karel (advisor)
Bachelor thesis deals with issues of corporate income tax. The thesis contains explanations of the concepts of tax theory and the procedures for determining this tax liability of the company and the possibility of using deductible items and tax credits. It also deals with the analysis of tax deductibility of selected costs and the related impact on corporate income tax. The thesis also proposes steps and measures leading to tax optimization in a particular manufacturing company.
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International Taxation of Incomes of Czech Republic Tax Resident with Incomes from Canada
Mičulková, Hana ; Kotalová, Pavla (referee) ; Brychta, Karel (advisor)
The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.
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Tax Optimization of Selected Tax Subject
Havelková, Ilona ; Bartůněk, Vladimír (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimalizacion taxes of selected law subject, according to valid legislation of Czech Republic.The first part of my work will be listed tax matters, which will be focused on tax subject, all the essentials before and after foundation and dissolution of economic activity and figuring tax liability according to new Civil Code.
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The choice of legal form of business from the point of view of tax burden
KUBOVÁ, Veronika
The aim of this thesis is to assess the possibilities of tax optimization in relation to the different legal forms of business. The thesis describes the various legal forms of business and tax system according to the valid legislation of the Czech Republic. The next step is analyze tax burden on individual forms, especially in terms of income tax. The methodology of thesis includes a procedure for determining of the tax burden, actually the tax obligations and available resources. A substantial part of the thesis are tax optimization options and their impact on tax obligation. The practical part of thesis deals with some forms of business and compares their tax burden and the available resources that are available after the payment of compulsory payments. The conclusion of thesis contains a summary and comparison of results from the practical part, the advantages and disadvantages of forms and recommendations. This recommendation should provide guidance to future businessmen when choosing a legal form of business if they are making a decisions on the basis of the above mentioned two aspects, namely the tax burden and the resources available after payment of compulsory payments.
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Optimization of Tax Burden of Individual
Kokoliová, Eva ; Havlová, Jiřina (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with taxation of income of individuals and tax optimization of this income. The thesis also includes the issue of social and public health insurance for persons doing business on the basis of a trade license. The aim is to compare the tax burden for these selected variants with an individual having income from dependent activity and from the independent activity and to propose the most suitable variant.
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