National Repository of Grey Literature 144 records found  1 - 10nextend  jump to record: Search took 0.02 seconds. 
Attributes of Tax Deductible Expenses (Costs) in the Case-law of the Czech Administrative Courts
Matrasová, Eva ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis analyzes selected case law in the field of applied expenses (costs) incurred in achieving, securing and income, which are related to the management and administration of tangible assets. The thesis systematizes the identified case law conclusions and acquired knowledge in the theoretical part of the thesis and provides taxpayers with a tool for more effective assessment of expenses (costs) and their tax deductibility.
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.
Transition from Keeping Tax Records to Double Entry Book-keeping
Morawiec, Lukáš ; Kolářová, Kateřina (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the issue of the transition from keeping tax records to double entry book-keeping. It specifies the procedure of keeping tax records, closing tax records and opening entry of book-keeping. The bachelor thesis also contains complex model example on which the transition from keeping tax records to double entry book-keeping is executed.
Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
Comparison of Personal Income Tax in the Czech Republic and Switzerland
Otrubová, Zuzana ; Marténková, Simona (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the comparison of personal taxation in the Czech Republic and Switzerland. The theoretical part defines the basic concepts term to personal income tax. The analytical part compares the structural elements of the tax and the proposal part contains solutions to individual model examples. It focuses mainly on income from employment. The tax systems of each countries are reviewed and the advantages and disadvantages are point out.
Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
Lorry in a Company and Related Tax Aspects
Matějková, Barbora ; Šaradínová, Eva (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with purchasing, operation and discarding a lorry as well as corresponding tax duties. The theoretical part defines accounting and tax terms, which are essential part of the analytical and project parts. The project part focuses on tax optimization regarding the possession of a lorry and works with the findings of the analytical and theoretical parts. Road tax and increasing the efficiency of lorry maintenance are also addressed in the thesis.
Electronic Evidence of Sales
Posoldová, Kateřina ; Bohůnová, Lucie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on issues related to electronic evidence of sales in the Czech Republic. The first part defines the basic concepts, theoretical background and the very essence of this system. The analytical part is devoted to the pros and cons of EET in the Czech Republic, followed by a presentation of sales registration systems in selected EU countries. The thesis also includes the author's own evaluation.
Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
Accounting and Tax Depreciations of Selected Categories of Tangible Assets
Drozdová, Eva ; Růžičková, Diana (referee) ; Brychta, Karel (advisor)
This thesis is focused on accounting and tax depreciations of assets classified into the first and second depreciation groups. The aim of the thesis is to propose a directive for accounting depreciation and then steps and measures leading to the optimization of the tax burden in connection with depreciation of selected categories of tangible assets. The theoretical part defines the basic theoretical concepts and definitions, which are used in the processing of analytical and design part of the work.

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