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Comparison of Personal Income tax in the Czech Republic and Slovakia
Hauptmanová, Tatiana ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the comparison of personal income taxation in the Czech and Slovak Republics. The theoretical part defines the tax, important concepts related to it and individual tax systems in both countries. The analytical part consists of examples on the basis of which taxation in the Czech Republic and Slovakia is compared and evaluated. Based on the results, solutions are proposed in the last part. Finally, it is evaluated which country is more suitable for a natural person.
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Tax Burden Optimization of a Legal Entity
Čurillová, Miriam ; Palíková, Lucie (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the income tax of a given artificial person and their legal tax optimization possibilities. The thesis consists of three parts. The first part is focused on the theoretical background and knowledge in the researched area. The second part describes the chosen company and its current financial, accounting and tax state. The last part of the thesis deals with the application of the proposed tax optimization options and points out the possibilities of tax savings resulting from the optimization.
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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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Comparison of Personal Income Tax in the Czech Republic and Slovakia
Roubíčková, Kristýna ; Havlová, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the comparison of personal income taxes in the Czech Republic and Slovakia. The first part of the thesis describes basic concepts, the personal income tax and the procedures for determining the tax liability. In the analytical part, the model example calculates the personal tax liability in both states, while a mutual comparison is provided then. The last part deals with possibilities of tax optimization in the Czech Republic.
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Tax Aspects of Transfer Pricing
Gottvaldová, Hana ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
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The Application of VAT in The EU
Ševčíková, Michaela ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.
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The choice of forms of business income tax
Vlašicová, Iveta ; Tučková, Petra (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis is focused on choice of optimal legal form of business organization for actual business subjects. Main choice criterion is minimalisation of tax liability. The thesis specifies chosen forms of business organization, related differences in determining resulting tax liability and suggests the most optimal form.
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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Optimization of tax on corporate income in the selected company
BERÁNKOVÁ, Monika
The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.
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