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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
The choice of the enterprise form from the sight of income tax
 Vladař, Tomáš ; Major, Vladimír (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis helps a businessman with the choice of the enterprise form for optimalization of tax liability in payment of income tax. It contains a compare of tax liabilities of different enterprise forms in the Czech Republic, offers the businessman an optimal business form and shows other tips and advices for minimalizing of tax liability on the concrete example.
Detailed record
The choice of the enterprise form from the sight of income tax
 Vladař, Tomáš ; Major, Vladimír (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis helps a businessman with the choice of the enterprise form for optimalization of tax liability in payment of income tax. It contains a compare of tax liabilities of different enterprise forms in the Czech Republic, offers the businessman an optimal business form and shows other tips and advices for minimalizing of tax liability on the concrete example.
Detailed record
Alternative settings of real estate transfer tax
 Vladař, Tomáš ; Láchová, Lenka (advisor) ; Nachtigalová, Marika (referee)
This diploma thesis discusses how to set the real estate transfer tax. The goal is to put proposals to tax arrangements, or to consider its abolition. The main source of possibilities of changes is a comparison of Czech real estate transfer tax with the foreign models of taxation. The thesis describes the historical development of the tax in the Czech Republic and analyzes in details the current legislation. There is evaluated the effectiveness of the tax and its consistency with the principles of tax theory. From the comparative analysis of various options are inferred recommendations for changes in particular in the areas of determining the taxpayer, the procedures for checking the tax base, rates and breadth of the exemption. The thesis assessed the tax as an appropriate part of a modern tax system, and however, it shows necessity to make certain changes and to streamline the tax by increasing its tax rate and limiting exemptions width.
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