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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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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.
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Tax Burden Optimization in Case of Individuals with Incomes from Sharing Economy
Hlůšková, Kateřina ; Paprskář, Miroslav (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis „Tax Burden Optimization of Individuals with Incomes from Sharing Economy“ is focused on very current topic. Specifies this unusual model of the economy, where especially young people in particular prefer to use the services of a shared economy, most often in tourism or financial areas. The Goal is the optimization of tax liability of Individuals. Theoretical part contains information required for tax optimization of the Individual’s income presented in practical part.
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Assessment of Impacts Connected with Abolishment of Tax Calculation from Common Tax Base of Spouses
Katolický, Lukáš ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
In the bachelor thesis author deal with the survey of impact on reversion of common assessment base of married couples. Author compare tax burden on families with children in period 2007- 2009. Theory that is due to act on income tax is mentioned in the first part. In the second part author presents examples of some married couples with children from different income group. In the conclusion of this thesis the author evaluates the influences of the amendatory act of the income tax for a husband with children and shows us the possibilities of tax optimisation after the amendments.
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