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Personal Income Tax Optimization
Špačková, Aneta ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is divided into two main parts. There are the theoretical part and the practical part. The theoretical part is associated with concepts related to the personal income tax as a taxpayer, tax-exempt income, the subject of the tax and the individual income according to § 6, § 7, § 8, § 9 and § 10 ZDP. The practical part is associated with tax optimization of the personal income tax liability, where the tax liability should be as small as possible. Finally, there is a selection and recommendation of the optimal variant.
Personal Income Tax Optimization
Salajková, Lenka ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimization of income tax of a specific natural person for a given tax period. The aim of this thesis is to achieve the smallest possible tax burden. The theoretical part presents the concepts and procedures related to personal taxation. In the practical part several own calculation solutions are proposed using selected methods to optimize the tax liability. The result of this thesis is finding and selecting the optimal method that minimizes the tax burden.
Personal Income Tax Optimization
Nieslaniková, Michaela ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals on the optimization of personal income taxation. It is divided into two parts, theoretical and practical. In the theoretical part I describe the basic concepts and principles for calculating personal income tax. In the practical part, I apply this knowledge to a specific individual. I will calculate the tax liability using tax optimization and recommend the most advantageous options.
Personal Income Tax Optimization
Chocholáč, Jan ; Malinka, Jakub (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is made according to the valid legislation of the Czech Republic. Bachelor thesis is devided to three parts. In the first part are theoretically described the basic principles of individual taxation. The second part describes various support programs created by the Covid-19 pandemic. In the third part theoretical findings are applied to a defined natural person. There are quantified various types of tax liability, which are compared and evaluated to find which is the most advantageous for a particular individual.
Optimazation of Tax Burden of an Individual
Dostál, Jakub Jan ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the taxation of individuals in the Czech Repubic and on the possibilities of optimizing the tax liability. The theoretical part explains the basic concepts in connection with personal income tax. There are four variants proposed with the possibilities of optimizing the tax liability of the income taxpayer in the practilal parth. There is the best variant of income tax optimization of a specific taxpayer selected at the end of the bachelor´s thesis.
Corporate Income Tax Optimization
Matušová, Anna ; Zbořilová, Dagmar (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of income tax of corporation. The result of the work will help small bussiness better orientate themselves the issues and apply it to their business so that they can optimise their tax liability. The theoretical part of the work approaches the Code and options for optimizing tax liability. The analysis section evaluates the current situation and forms the basis for the suggestion section in which we apply suitable optimization options.
Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
Comparison of Personal Income Tax in the Czech Republic and Austria
Vařílková, Simona ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis compares the taxation of personal income in Czech republic and in Austria. Firstly, the tax systems of both countries will be described in general terms and then in the next section the personal income tax will be characterized. Secondly both systems will be compared using a model example, which specifically illustrates the theoretical part.
Optimization of Taxation Self-employed Persons and Limited Liability Companies
Zigmundová, Karolína ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the analysis of taxation of personal and legal entities, namely self-employed persons and limited-liability companies. The intention of the bachelor thesis is to recommend to the selected real entrepreneur which of the forms of business will be more advantageous for him under certain conditions. The theoretical part defines the fundamentals of taxation of personal and legal entities. The practical part analyses, compares and evaluates the selected forms of business especially from the taxation standpoint, but also from other aspects.

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