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Taxation of legal persons
Kolouchová, Aneta ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of corporate income tax and legally possible ways that lead to a reduction of the tax liability of selected company. The theoretical part of the thesis deals with the corporate income tax legislation and basic terms important for determining income tax and tax optimization options. In the practical part, this theoretical knowledge is used to create own proposals for tax optimization of a selected legal entity.
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Optimalization of taxpayer‘s taxation using the institute of cooperating persons
Vrzalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on optimisation of a taxpayer’s tax liability and of the tax burden of a household on a shared budget. The theoretical part chiefly establishes the basic terms that are necessary for the practical part. The analytical part is concerned with calculating the tax liability of all members of a model family on a shared budget. The proposal part offers various alternatives of using the institute of cooperating persons out of which the one that offers the greatest tax saving of the household is selected. This bachelor thesis is also concerned with the social and health insurances.
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The choice of forms of business income tax
Gertner, Josef ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the choice of a suitable form of business for two specific entrepreneurs with a focus on the lowest possible tax levies. The thesis analyzes the current state of the examined economic subjects and compares it with the proposed variants of business. In the conclusion, the most optimal solutions are proposed from the point of view of income tax, taking into account the requirements of the examined entities.
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Taxation of legal persons
Vostrovská, Karolína ; Ing. Karla Melnarová. (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the issue of corporate income tax. The aim is to introduce the reader to the tax terms of this work and to propose a reduction of the obligation for a specific company according to applicable legal regulations. The proposal chosen by me will then be compared with the existing tax methodology for legal entities.
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Taxation of legal persons
Krejčová, Martina ; Urbanovský, Tomáš (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the possibilities of optimizing the corporate tax. The thesis is divided into two main parts - theoretical and practical. The first part explains all the basic concepts related to corporate income tax. In the practical part, a specific legal entity is introduced and suggestions leading to a reduction of the entity's tax burden are described. The result is a comparison of the current situation with the proposal and a quantification of the overall savings.
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Taxation of legal persons
Nosianová, Ema ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis deals with the issue of corporate income tax. The essence of this bachelor's thesis is the tax optimization of the chosen legal entity, consisting of the tax liability reduction in accordance with the valid tax legislation. The theoretical part of this bachelor's thesis includes the theoretical basis applied to the practical part of the thesis and explains the basic terms related to the determination of the tax liability of a legal entity. The analytical part reviews the current state of the chosen legal entity, which is the main resource of the suggested proposals. The suggestion part contains applied suitable proposals for optimizing the tax liability of the chosen legal entity.
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Taxation of natural persons
Krpejšová, Adéla ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis discusses the issue of personal income tax and optimization of tax liability. The bachelor thesis is divided into three parts. The theoretical part is focused on the interpretation of concepts and introduction to the topic. The analytical part describes a fictitious income taxpayer. The design part describes calculation of the tax liability and insurance premiums for social and health insurance using different methods of tax optimization. In conclusion, the most advantageous option is recommended.
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Personal Income Tax Optimalization
Dostálová, Žaneta ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the taxation of the income of individual and the possibility of tax optimization. The theoretical part of the thesis explains the basic terms related to personal income tax. The analytical part describes the taxpayer's economic situation and lists all his income and expenses. In the design part, 6 variants of tax optimization are described and calculated, which are compared at the end and the most advantageous of them is selected.
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Consequences of Cancelig Registration With a Specific Tax Subject
Somorová, Sarah ; Hladíková, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the consequences of the cancellation of VAT registration for a selected tax entity. In the theoretical part, basic terms are defined that are closely related to the issue. Other parts deal with the possibilities and effects of canceling VAT registration due to the future amendment of Act No. 235/2004 Coll., on value added tax and quantifying these effects on a specific subject. When choosing whether to cancel the VAT registration, the financial burden on the entity and the change in its position in the business chain will be taken into account. The first part - theoretical - will be further divided into more developing subcategories. In the first subcategory of the first part, the basic concepts and structural elements of value added tax will be discussed. In the second section of the theoretical part, the general principles of value added tax will be explained. Furthermore, the legal conditions for the creation and termination of VAT liability will be explained, including the tax payer's obligation in tax administration. The last section of the theoretical part of the bachelor's thesis will be focused on the obligations and impacts associated with the cancellation of VAT registration. In the second basic part of the work – analytical – the selected tax subject, on which the work will be based, will be completely presented. Next, 4 situations will be discussed, which will be related to the cancellation of VAT registration. The third basic part will contain recommendations regarding the cancellation of payment of value added tax to the selected tax subject.
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Taxation of legal persons
Sobotová, Valéria ; Podolská, Michaela (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the issue of corporate income tax optimization with a focus on proposals, that can help the selected company to achieve tax savings. The thesis starts with the theoretical concepts related to the development of tax optimization proposals, followed by the characteristics of the company on which the thesis is based and finally, specific methods of optimization are presented. The result of the work is then a comparison of the tax liability before and after optimization.
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