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Taxation of natural persons
Šobáňová, Veronika ; Ing. AdrianaLibičová (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the optimization of income tax of a selected natural person including social and public health insurance payments. The theoretical part describes the terms and methods for calculating the tax liability. In the practical part, a chosen natural person is described followed by a description of several options for optimizing the tax liability. The result is a successful reduction of the overall burden on the household. The calculations are always based on maximising the person’s disposable income.
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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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Aplikace pro přípravu podkladů ke zdanění příjmů z cenných papírů
Stibor, Filip
The aim of the bachelor's thesis is the design and implementation of a web application intended for calculating the income tax of individuals regarding the sale of securities in the Czech Republic. The selection of technologies used to ad-dress this issue is then discussed. Following this, an analysis of the problem itself is presented along with a subsequent application design. The thesis also describes the implementation of the application with a focus on data validity, security, oper-ability across various operating systems, testing and ultimately the deployment of the application on the web. In conclusion, a discussion is conducted regarding potential application expansions. The result is an application addressing the aforementioned problem.
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