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Taxation of natural persons
Veřmiřovská, Lucie ; Pavelková, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the optimization of taxation of a natural person. The goal of this work is to minimize the taxpayer's tax burden and at the same time maximize his net profit. The theoretical part focuses on the explanation of individual concepts and methods of optimization, which are needed for other parts of the work. The analytical part contains the specific situation of the selected taxpayer, which at the same time carries the necessary information for the design part. The already mentioned proposal part includes individual proposals for reducing the tax burden.
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Tax evidence as a method of the evidence of economic transactions
Zemanová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on tax record keeping as a method of recording the economic transactions of entrepreneurs, which will lead to the optimization of the tax liability of a selected natural person in a particular field of business. The first part deals with the explanation of the necessary concepts related to the issue of tax records, which are needed in the following parts of this thesis. Next, the selected individual is introduced and the optimal maintenance of their tax records is set. At the end of this section their current tax liability is calculated. The last part deals with the design and evaluation of possible options leading to tax optimization.
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Taxation of natural persons
Kvapilová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the tax optimization of a physical person. The theoretical part is focused on the explanation of individual concepts that are related to the given issue of taxation of physical persons, tax optimization, social and health insurance. The analytical part contains a detailed description of the tax subject. The proposal part shows tax optimization calculations and recommendation for the best option with the lowest tax burden.
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Tax optimisation of an entrepreneur operating a pet shop
Kollertová, Michaela ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis deals with optimizing personal income tax in connection with tax record keeping. The significance of this thesis is to evaluate the current tax situation of a selected taxpayer based on a thorough analysis of income and expenses, assets, and debts and to propose appropriate optimization methods to reduce his tax liability. The theoretical part of the thesis explains the basic concepts related to the issue and are necessary for the practical part of the bachelor thesis. The result of the analytical part of the thesis is the selection of appropriate tax optimization methods, which were consulted with the selected taxpayer.
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Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Kovaříková, Kristina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the comparison of income taxation of natural and legal persons. The comparison will determine whether it is worthwhile for the existing two entrepreneurs to establish a limited liability company or not. The work is divided into two main parts – theoretical and practical. The first part is devoted to the definition of basic terms that are connected with taxes on the income of natural and legal persons. In the practical part, entrepreneurs are introduced, followed by the proposals for calculating the tax burden. The result of this work is the determination of whether it is worthwhile to establish a legal entity.
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Tax evidence as a method of the evidence of economic transactions
Burešová, Lucie ; Krejčová, Elen (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis is focused on the topic of tax record keeping for the taxpayer and tax optimization of the entity. The theoretical part describes the issue of tax record keeping based on a literature search. In the analytical part of the thesis the taxpayer who keeps tax records is presented. A method of more effective recording of facts within the tax records is proposed. In the last part of the thesis the methods of tax optimization that the entrepreneur is willing to apply are presented.
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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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