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Improving of salary and personal agenda of choiced Ltd company, when it entered into the public sector
VEJBOROVÁ, Hana
The analysis of salary and personal administration in the company RELAX VAJGAR spol s. r. o., Plavecký bazén in Jindřichův Hradec, which enters into the public sector early of April in the year 2007, is the main idea of this Bachelor{\crq}s project. Objective of this project is showing differences between the salary and the pay. The practical part is pointing out the deficiencies, which were finding out in leading of this agenda and next there is proposed a valid progress, which complies with laws, regulations and statues.
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Optimalization of tax burden of income tax - legal tax avoidance
KOLÁŘ, Pavel
I decided to devote my thesis to the optimalization of tax burden of income tax {--} the legal tax avoidance. The main aim of this work is to point out legal possibilities how to abate the tax base of the income tax and tax liabilities of natural persons, which enables the curently valid law of income tax, as well as other rules and regulations conditioning taxation. My partial aims are to compare particular variants abating the tax base and the personal income tax, to evaluate the best possibilities and to illustrate their practical solutions on concrete situations. The thesis is divided into three main parts. In the first part I mentioned the main significance of taxes in the budget of the Czech Republic and the incorporation of the personal income tax into the tax system. Next, I tried to clear up the mater of the personal income tax, as for example who a tax-payer is, what the object of the tax is, what belongs to the tax base, what tax rebates and nontaxable parts of the tax base are, how to calculate the tax. It concerns in particular tax-deductible items, re-deduction of property, reserves, the way of financing new property, lump expenses, collective taxation of spouses etc. The last part is focused on presentation and practical solving of problems. I tried to include such examples which concern great number of tax-payers or which are most often used in practice.
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Optimization of Natural Persons Taxation by Natural Person Income Tax with Concentration on Public Finance Reform 2008
JIŘIČKOVÁ, Irena
This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.
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Possibilities of personal accounting of employees and salary administration elaboration
ROUBALOVÁ, Šárka
There goes a number of tasks in company with need to acquire a new employee, his admission, possibly dissolution of labour relation with him, which are usually divided between personnel officer and wages accountant in the company. Personnel agenda management is personnel officer´s duty, wages sphere, which is not less important, is wages accountant´s duty. These acitvities are influenced by many rules and government regulations. Main laws with serious impact on labour relations are tax laws and labour code. All of these were subject to many changes in recent years. Main aim of this baccalaureate thesis is to evaluate influence these changes have on labour relations and it is a part of thesis theoretic side. At thesis practical part there are discribed particular tasks of personnel officer and wages accountant working for District veterinary administration for District South Bohemia, based at České Budějovice. Another aim of thesis is comparing and assessing wages software OKmzdy, which is used by wage accountant for wages agenda, and economic system POHODA.
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Possibilities of full integration assessed bases and tax base of individuals
Fialová, Barbora ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This bachelor thesis deals with the integration of the tax base of individuals and bases of public health insurance and social security. The aim is to identify gaps that prevent integration and basic outline of steps leading to this unification. Thesis is developed on the basis of existing legislation. It is divided into three parts. The first chapter describes the people involved in this issue and a process of calculating individual bases at each of the bases separately. The second chapter focuses on differences between the particular systems, mainly different approach to classification of revenue into individual bases. In the third chapter I introduce arguments for and against integration. Various stages of integration from zero to full integration are described.
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Tax competition
Popule, Patrik ; Vítek, Leoš (advisor) ; Hammer, Jiří (referee)
The thesis puts mind to issue of tax competition within the European Union. The competition of tax systems became an up-to-date subject particularly in context of extension of the union in the year 2004. A potential instrument, whereby it is possible to restrict the tax competition, is tax harmonisation. The problem of advisability of the tax competition is very doubtful, seeing that world-wide economists and politicians disagree about this matter. Primary objective of the thesis is to assess whether concept of the competition of tax systems is preferable to the harmonisation for the EU. I will try to appoint whether the competition of tax systems prevails in the EU or not. In conclusion, I will focus on estimation of some macroeconomic effects of the tax competition. I will take into consideration only corporate tax in the thesis, forasmuch as capital is distinguished by considerable mobile ability and it is the most suitable element to illustrate effects of the tax competition.
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Tax base and its relation to the income before taxes
Červová, Zuzana ; Bokšová, Jiřina (advisor)
The thesis investigates the issue of finding the tax base from the income before taxes, aims mainly on costs and revenues, which are assessed from both the accounting and taxation perspective. It also defines the accounting system, corporate income tax and the interconnection between accounting and tax system. The thesis concludes with a practical example.
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