National Repository of Grey Literature 27 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Personal Income Tax Optimization
Mahdalová, Iveta ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of the income of a natural person and the tax optimization of this income. In the theoretical part of the thesis, the basic terms necessary for the analytical and practical part are defined. The analytical part describes the possibilities of tax optimization and further calculates the current tax liability of the taxpayer. The analytical part is followed by the practical part. In it, variants of the taxpayer's tax liability for the use of various means of tax optimization are calculated. The thesis also includes issues of social and public health insurance.
Employment Relationship in Terms of Wage Costs Optimization
Škorpíková, Adéla ; Bělušová, Kristýna (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of labor relations in terms of optimization of wage costs in a selected company. The problem faced by the employer is the shortage of employees for a certain type of work and ineffective advertising of vacancies, which is an obstacle for the employer to attract new employees. The thesis consists of three parts. The theoretical part defines the basic concepts related to labor relations from a legal, tax and economic point of view. The analytical part is devoted to the analysis of a selected employer. The last part of the bachelor thesis presents proposals for solutions to the given problems including their economic evaluation.
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.
VAT Exemptions for Not-for-profit Entities
Baláž, Patrik ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the analysis of jurisprudence in connection with exemption from VAT in the case of non-profit organizations and its subsequent application. The theoretical part introduces legal systems, the non-profit sector and basic concepts in the VAT issue. The analytical part deals with the analysis of selected provisions, jurisprudence related to them and impacts on subjects. The draft part subsequently creates instructions for the application of individual tax regimes, as well as conditions and requirements for their correct application.
Operation of a Distillery and Related Excise Duties
Svobodová, Soňa ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The diploma thesis is devoted to the issue of excise duty on alcohol in distillery in the Czech Republic. It describes the different steps from the perspective of a legal framework, experience, and customs authority. These activities are arranged chronologically in a methodical guide for distillery and demonstrated in a model example. The diploma thesis identifies challenging area caused by the implementation of the legislation into practice and suggests solutions.
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.
Depreciation as a tool for tax optimization
Trödlerová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on optimization of corporate income tax by means of tax depreciation of assets. It first defines the theoretical bases by looking at accounting and tax rules, then analyses the assets of the selected company, including the analysis of depreciation groups. In the last part of the thesis, newly acquired assets are included, suitable depreciation methods are chosen and, at the same time, the economic impact of proposed solutions is assessed.
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.
Draft Project for the Transformation of a Business Entity from a Self-employed Person to a Limited Liability Company
Knotek, Petr ; Bělušová, Kristýna (referee) ; Kopřiva, Jan (advisor)
The diploma thesis focuses on the transition from a natural person's business to a limited liability company. It looks at this issue primarily from accounting and tax aspects. The theoretical part of the thesis deals with the characteristics of a self-employed person and a limited liability company and the analysis of possible ways of transition from one form of business to another. The practical part of the thesis analyses a real business entity and its current state. Subsequently, the possibilities of transition to another legal form of business are considered.
Taxation of Rent Incomes
Bělušová, Kristýna ; Hnidákova-Pecková, Jarmila (referee) ; Brychta, Karel (advisor)
This bachelor thesis describes the taxation of rent income in the Czech republic. The attention is dedicated to the development of the taxation of rent income from 1993 to the present, but even expected legislation. Legislation of the Slovak republic is mentioned too. At the end of this bachelor thesis are listed model examples for calculation of their tax liability.

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