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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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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.
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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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The Optimal Busineess Form for a Newly Established Tattoo Studio
Arnošová, Simona ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on the analysis and comparison of business options for a newly established tattoo studio. The thesis proposes a business plan and also compares the forms of a self-employed person and a limited liability company. The theoretical part of the thesis introduces the basic concepts related to entrepreneurship and legal forms of business. The analytical part of the thesis deals with the research of the current market situation. In the design part, a business plan is drafted and recommendations are made regarding the optimal legal form of business.
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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.
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Taxation of natural persons
Horáková, Ludmila ; Krčmářová, Karolína (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the taxation of income of natural persons and optimization of tax liability. The thesis is divided into three parts. The theoretical part explains the concepts related to the topic. The analytical part presents a fictitious taxpayer and his economic situation. The design part presents possible options for calculating tax liability and health and social insurance premiums using different tax optimisation methods. A comparison of the proposed options will be presented and the most advantageous one will be recommended.
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Taxation of legal persons
Miklasová, Žaneta ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the issue of corporate income tax and the possibilities of optimizing tax liability. The theoretical part defines the basic terms which relate to corporate income taxation. Knowledge of tax terms is crucial for assessing the tax situation of a specific legal entity which is examined in detail in the analytical part. The proposal part includes optimization tools and methods that lead to a reduction in the tax liability of the legal entity.
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Taxation of natural persons
Šobáňová, Veronika ; Ing. AdrianaLibičová (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the optimization of income tax of a selected natural person including social and public health insurance payments. The theoretical part describes the terms and methods for calculating the tax liability. In the practical part, a chosen natural person is described followed by a description of several options for optimizing the tax liability. The result is a successful reduction of the overall burden on the household. The calculations are always based on maximising the person’s disposable income.
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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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Vocational Education and its Tax Aspects
Hulatová, Tamara ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis is focused on tax aspects of vocational education of employees and students. The main goal is to systemize rules and to suggest steps that leads to tax optimization of educational costs. The theoretical part of the thesis defines needs for education of employees, various form of vocational education and funding possibilities. The analytical part consists of tax aspects summarizations in relation to dedicated laws for individual forms of education. The pracical part applies and describes the costs optimalization related to education based on model example where benefits of individual forms of education are compared.
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