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Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
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Employee motivation and remuneration from the perspective of tax regulations
Rýznar, David ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis deals with the motivation and remuneration of employees through benefits with a focus on their tax aspects. First, on the basis of literature research, it defines the theoretical requirements of individual benefits in connection with legislation. Subsequently, with the help of analysis and personal questioning, decides how to appropriately propose remuneration in a company with a higher rate of employee turnover. Finally, three propositions reflecting the demands of employees and management are set out.
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Tax evidence as a method of the evidence of economic transactions
Trávníková, Julie ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor’s thesis deals with tax evidence, i.e. adopting the method of recording economic transactions, leading to the tax optimization of a particular natural person in a particular business field. The main aim of the thesis is to conduct an analysis of incomes and expenses, property and debts within the tax evidence and select its best recording possible. A partial aim is to calculate and assess the tax burden of the selected natural person and optimize the tax burden by suitable means. Moreover, another outcome of the thesis is the proposal of possible alternatives leading to tax optimization.
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Legal forms of business and their comparison in terms of tax burden
Chatrný, Adam ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on evaluating the possibilities of optimizing income tax when choosing a legal form of business in the Czech Republic. Three legal forms of business are selected for the purpose of comparing tax burdens, from which tax bases, tax obligations, and potential contributions to social and health insurance are calculated. The tax burden on individual forms of business is subsequently compared and assessed. The results are based on theoretical assumptions and tax laws from 2022. The form of self-employment has been chosen as the best legal form of business for the examined entities in terms of tax optimization.
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Transformation of the legal form of business form a natural person to a legal entity
Kalianková, Michaela ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on the transformation of the legal form of business from a natural person to a limited liability company. First, the theoretical starting points related to the issue are mentioned. This is followed by an analysis of individual ways of transformation from a natural person to limited liability company, mostly from a tax point of view. Through the comparison method, the result of the work is the choice of the most suitable way of transforming for a selected entrepreneur. In the end, the necessary steps are listed to carry out this transformation.
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Employee motivation and remuneration from the perspective of tax regulations
Kotovicová, Petra ; Matulková, Lenka (referee) ; Kalová, Dagmar (advisor)
The Bachelor thesis, in seven chapters, deals with the motivation and pay of employees by looking at tax regulations. In the theoretical part, there is a literary research on motivation and its types, the distribution of benefits and the consequent tax implications at the employee and employer, which lead to the processing of the next part. The analytical part of the bachelor's thesis briefly describes the company and the benefits provided. This section also includes an evaluation of the questionnaire investigation technique that was conducted in the company. In the last part of the bachelor's thesis, I present the recommended benefits that were identified by the questionnaire investigation, as well as the outlined benefit proposals that the company could include in its remuneration system.
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