National Repository of Grey Literature 692 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Tax and Related Effects of Business of Czech Entities in Austria
Vařílková, Simona ; Antošová, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the tax effects on Czech entities carrying out economic activities in Austria. The theoretical part of thesis focuses on the definition of basic concepts of tax issues, description of the tax system in the selcted country. Furthermore, the theoretical part covers the principles of the double taxation treaty between the Czech Republic and Austria. The practical part is dedicted to model examples of Czech entities doing business or working in Austria.
Trust Fund and its Accounting and Tax Specifics in a Corporate Structure
Hradilová, Klára ; Kába,, Daniel (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the analysis of the regulation of trusts and family foundations in the Czech legal system, especially from the perspective of the Civil Code, the Accounting Act and the Income Tax Act. The result of the analysis is a comparison of key features of both institutes. On the basis of these findings, an accounting and tax treatment of specific operations related to asset management is proposed.
Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
The Issue of Tax-deductible Costs
Mrlíková, Magdaléna ; Ulvrová, Kateřina (referee) ; Kopřiva, Jan (advisor)
The line between tax deductible and non-deductible costs is in some cases very thin. The aim of the paper is to show in the practical part, using concrete examples, how a taxpayer can proceed in proving the costs incurred in order to avoid possible problems with proving these costs.
Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Skálová, Johanka ; Cikánková, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the optimization of taxation for self-employed individuals and limited liability companies. The theoretical part elucidates the issues of taxes, theories related to both personal and legal entities, description of various types of legal entities with emphasis on limited liability companies, and the advantages or disadvantages between a self-employed individual and a limited liability company. In the practical part, the theory is applied to determine which form of business is optimal for the selected entrepreneur. Finally, the results are compared and evaluated.
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.
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.
Optimization of Taxation in a Selected l Limited Company
Mišková, Kateřina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the optimization of taxation in a Selected I Limited Company. The theoretical part of the thesis explains the basic concepts related to the issue of corporate taxation. In the analytical part of the thesis the company is introduced and its tax liability is presented. The proposal part of the thesis focuses on reducing the tax liability of the selected company with a focus on the use of employee benefits.
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.
Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Kovaříková, Kristina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the comparison of income taxation of natural and legal persons. The comparison will determine whether it is worthwhile for the existing two entrepreneurs to establish a limited liability company or not. The work is divided into two main parts – theoretical and practical. The first part is devoted to the definition of basic terms that are connected with taxes on the income of natural and legal persons. In the practical part, entrepreneurs are introduced, followed by the proposals for calculating the tax burden. The result of this work is the determination of whether it is worthwhile to establish a legal entity.

National Repository of Grey Literature : 692 records found   1 - 10nextend  jump to record:
See also: similar author names
2 Kopřiva, Jakub
1 Kopřiva, Jan-Hugo
1 Kopřiva, Jaromír
4 Kopřiva, Jaroslav
2 Kopřiva, Jiří
6 Kopřiva, Josef
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