|
|
Tax and Related Effects of Business of Czech Entities in Austria
Vařílková, Simona ; Antošová, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the tax effects on Czech entities carrying out economic activities in Austria. The theoretical part of thesis focuses on the definition of basic concepts of tax issues, description of the tax system in the selcted country. Furthermore, the theoretical part covers the principles of the double taxation treaty between the Czech Republic and Austria. The practical part is dedicted to model examples of Czech entities doing business or working in Austria.
|
|
|
The choice of forms of business income tax
Hlaváčová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the theoretical definition of possible business variants, taxation of corporate and personal income and the choice of the appropriate legal form of business from the perspective of income tax, but also in the context of the overall tax burden of the analyzed business entity in the practical part. The calculations of tax obligations concern legal entities doing business within a limited liability company, a limited partnership, a public partnership and individuals doing business as self-employed persons. Finally, the final recommendation of the optimal option is justified.
|
|
|
Employee motivation and remuneration from the perspective of tax regulations
Páčová, Šárka ; Velička, Michal (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis deals with the motivation and remuneration of employees through benefits from the perspective of tax regulations. First, based on a literature search in the context of the Czech legislation, it defines the theoretical requirements of individual benefits. Using personal interviews and subsequent analysis, it addresses how to choose an appropriate remuneration system in a company with a higher level of employee turnover. Finally, two proposals reflecting requirements of employees and management of the company are set out.
|
|
|
Taxation of legal persons
Nojzerová, Marie ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis focuses on the optimization of the corporate income tax burden. The thesis presents procedures for reducing the tax liability. In the theoretical part the procedures are explained in detail. In the practical part, an analysis of the current state of the company is carried out, on the basis of which specific measures leading to the required optimization are proposed.
|
|
|
Business use of vehicles and related tax aspects
Mlátilíková, Hana ; MSc, Jakub Flek, (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis is focused on taxation of the the income of enterpreneurs, who use a car for their business. It deals with the concrete application of expences leading to the tax optimalization of the taxpayer and the impact of using a car for private purposes. In thesis uses methods of analysis, synthesis, induction, deduction and comparation. Thanks to them we came to the conclusion that an enterpreneur should buy a new car and add it to their business assets.
|
|
|
Business use of vehicles and related tax aspects
Rychtářová, Natálie ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The aim of this bachelor thesis is to analyze tax aspects related to the issue of the car in trade. In the thesis is firstly elaborated theoretical part, which generally focuses on how the car in business affects income tax and value added tax. The last chapter of the theoretical part is focused on road tax. Subsequently, the insights are applied in the analytical part to a specific example of an entrepreneur and a proposal for his optimal use of cars in tax optimization.
|
|
|
Comparation Self-employed Person and Comparation to Limited Company
Bučková, Michaela ; Věrný, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the issue of taxation of individuals, specifically self-employed persons, and taxation of legal entities using limited companies. The outcome of the bachelor's thesis is the implementation of tax optimization for the selected entity and determining which legal form of business is more advantageous for them. The theoretical part includes characteristics of business for both natural persons and legal entities and procedures for calculating tax obligations. The practical part involves the comparison of selected forms of business based on the resulting tax obligations and other perspectives.
|
|
|
Employee remuneration and the obligation to deduct wages
Klečková, Bianka ; Černá, Petra (referee) ; Kalová, Dagmar (advisor)
This bachelor thesis focuses on rewards for employees and deductions from wages. Law related to employment is described in the first part as well as employee benefits, their tax effectivenes and finally execution. Analytical part describes a chosen company and its employees in execution. Last part contains suggestions for benefits based on a personal discussion that will lead to s fullfilment of set budget and tax optimization.
|
|
| |
|
|
Employee motivation and remuneration from the perspective of tax regulations
Šantorová, Radana ; Ulvrová, Kateřina (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis deals with the motivation of employee remuneration from the perspective of tax regulations. In the first part, a theory dealing with motivation, remuneration and income taxation is elaborated with the help of literature research. The second part is focused on the description and analysis of the current state of the company. Current employee benefits are also listed here. The second part also contains a questionnaire survey, which led to the identification of respondents and the establishment of what benefits employees use. The last part is focused on the proposal of benefits that the company could include in its remuneration system. Finally, the company is recommended possible variants that would lead to greater employee satisfaction and tax optimization of the company.
|
guest ::
