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Tax Implications of Company Transformations
Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests recommended steps.
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Comparison of Personal Income tax in the Czech Republic and the Slovakia
Pavlová, Diana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with comparing the taxation of income of individuals in two selected countries - the Czech Republic and Slovakia. The first part of the thesis is dedicated to defining the theoretical foundations of the researched issue, followed by descriptions of the tax systems of both countries and procedures for calculating the taxation of individual income. The analytical part of the thesis includes a comparison of the taxation of selected types of individual income in the form of model examples. The conclusion evaluates the findings achieved through this bachelor's thesis.
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Tax Implications of Company Transformations
Hauptmanová, Tatiana ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with transformations of business companies and their implications. The first theoretical part defines business companies, individual types of transformations and their aspects from a legal, accounting and tax point of view. The practical part is focused on two types of transformations, namely fusion and division. The last part evaluates these two transformations, compares them and suggests a more suitable procedure.
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Metodic od Profit Distribution in a Company
Kalinka, Adrián ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the issue of possible division and payment of profits of a sole proprietor who is also the managing director and owner of a limited liability company in the Czech Republic, with a focus on both Czech laws and the possibilities of using employee benefits. The methodology developed aims to provide the sole proprietor with the greatest possible tax savings by selecting and applying appropriate methods, procedures, and to point out various ways and options for their payment. The thesis is focused on demonstrating the benefits of saving taxes and contributions for the sole proprietor through different possible ways of applying benefit variants and their payment. It offers a comprehensive overview of the analysis of possible alternatives logically ordered in specific contexts in the context of theoretical knowledge, chosen procedures, methods, acquired knowledge, and possible use of individual benefits. The analysis of paid incomes according to their amounts and types is the basic background for choosing the optimal variant in a specific business company, with regard to its specific characteristics resulting from its activities in the context of the legislation. The achieved result of the thesis is a reduction in costs associated with the payment of financial resources of the business company and the sole proprietor. The thesis will help founders of companies save costs associated with expenses for the payment of financial resources for their own needs.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis focuses on the issue of taxation of students in the Czech Republic. The aim of the thesis is to analyze the current system of taxing students, evaluate its benefits and shortcomings, and propose possible changes and adjustments. The thesis is based on a theoretical overview of basic tax concepts and principles and their significance for the state budget. It also focuses on the specifics of taxing students, such as different types of employment contracts and agreements, student discounts, and the possibilities of tax deductions. The practical part of this thesis focuses on specific examples and subsequent comparison of various employment relationships. The main goal of this part is to achieve tax optimization for working students. The practical part presents model examples that illustrate various employment relationships commonly encountered by students. It consists of model scenarios, and the objective is to achieve tax optimization for working students.
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Tax evasion on VAT
Divíšková, Tereza ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the issue of VAT tax evasion. The theoretical part defines the tax system of the Czech Republic, followed by an introduction to VAT itself and other important concepts related to the topic. Subsequently, the current state of tax evasion is analysed, i.e. the most common forms of tax evasion, measures and their impact on the state budget. The thesis concludes by proposing steps and procedures that will lead to the reduction of tax risks for tax subjects.
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Analysis of the process of division of a limited liability company
Vlach, Jan ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the process of splitting a limited liability company in relation to tax and accounting aspects. In particular, it deals with the division of a business corporation by the method of division by spin-off with the creation of a new company and division by spin-off by merger. In the first part of the thesis, the issue of establishing business companies and cooperatives with a focus on a capital company is described. In the second part of the work, the division of a specific limited company is affected in two different variants.
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Cryptocurrencies from an Income Tax Perspective for Individuals
Tkáčová, Natálie ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with defining the basic principles of cryptocurrencies and the taxation of income from them for individuals. The theoretical part focuses on the interpretation of basic technical terms. The analytical part analyses the current legislation and recommendations of Czech public institutions in reporting and taxation of cryptocurrencies, which is specifically elaborated in the design part. The main contribution of the thesis is the analysis of taxation recommendations for individual practical examples of taxation of cryptocurrency income.
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Optimization of Personal Income Tax
Pokorná, Sára ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimization of tax burden of self-employed person and calculation of tax obligations in case of change of legal form of business. The theoretical part defines basic concepts and definitions related to taxation of natural and legal persons. The practical part analyses the current situation of the taxpayer and calculates the tax optimisation possibilities allowed by the law in model examples. Furthermore, the total company and shareholder levies that arise when changing the legal form of the business are calculated. Finally, the most appropriate option is compared and recommended.
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