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The actual content of legal acts in the tax law
Lívová, Jana ; Pelák, Jiří (advisor) ; Lišková, Vladimíra (referee)
This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The last part analyzes the most important law cases where the tax administrator argued one of the institutes simulated legal act, dissimulated legal act, evasion of the law, law abuse or tax avoidance by another method.
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Benefits of an Offshore Company Establishment
Vlčková, Kateřina ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
These days, companies and individuals often look for opportunities that will bring them lower liability of paying taxes. Every year, there is a higher number of companies interested in tax havens. By setting up an offshore company in one of the tax havens, it is possible to reach lower corporate income tax rates, as most of the tax havens provide international companies with lower or zero rates on income taxes. However, low income taxes are not the only indicator that should convince companies to establish themselves in these countries. It is important to take additional costs into account. The objective of this thesis is to provide a primary overview of tax havens, their purpose, specifics of their usage and to find out under which circumstances they can be beneficial. With the help of a fictional company established in the Czech Republic, calculations of tax liability in various havens will be presented. Measured countries are Luxembourg, Cyprus, British Virgin Islands, Seychelles and Bermuda. On the basis of final calculations, conditions suited for offshore company establishment will be suggested.
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National reverse charge in the building industry with a focus on effect by selected provider
MAREŠOVÁ, Klára
The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.
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Suggestion for prevention methods in the field of tax criminal offences of non-entrepreneurial persons
JIRAN, Petr
This thesis deals with prevention of tax offences by non-entrepreneurial individuals. The reason behind this is increasing criminality of people who commit such offences mainly from ignorance of tax law and substantive law of tax regulations and at the same time the absence of any basic training manuals for this information-disadvantaged group of people. This thesis describes the usual cases of tax offences committed by the public sector, while attention is paid to the crime prevention. The aim of this thesis is to develop a comprehensive guide for people without specific knowledge in the field of taxation, which defines procedures for crime prevention and possible penalties for failure to comply with tax obligations.
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Social Aspect in Income Tax for Selected Households
TICHÁ, Lenka
The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.
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Financial management of a sole trader farmer with emphasis of subsidies utilization
ČECHUROVÁ, Martina
Agriculture is a very important activity and it has many functions. This branch has its certain economic specifics that are described in detail in this thesis. The thesis explains in detail terms grant, possibilities of accounting, possibilities of getting grants and consequences as well resulting from it for a farmer. These duties are shown by way of example of a young businessman. Bookkeeping of stock especially animals and differences in tax liability is the significant part of the thesis. This thesis evaluates the management of agricultural enterprises in the period before the transfer of his father's farm and the changes that occur after the transfer.
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The changes in the tax burden on labor after 2015
Dubinová, Petra ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The bachelor thesis deals with the change in the tax burden on labor after 2015. My main goal is to compare the total contribution load between 2012 and 2015. In the first part I am describing the changes that occur as a result of the tax reform. I am comparing the construction of the taxes and premiums before and after reform. Then I am analyzing the impact of those changes on the individual taxpayers. In the various chapters I have chosen an employee or self-employed persons which are applying various discounts and deductions on their taxes. The comparison is done by the tax progressivity index and effective tax rate.
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The influence of accounting methods on the tax base of income tax
Svitlík, Martin ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The thesis try to answer the question if it is possible to influence the tax base of corporation income tax by different accounting methods, and thus the final tax liability. The opening theoretical chapters deal with the relationship between accounting and taxation. Following chapters analyse parts of accounting and try to find accounting cases, which would confirm the claim. At the end of each chapter is placed the example which clearly demonstrate the idea written above.
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