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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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The choice of forms of business income tax
Gertner, Josef ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the choice of a suitable form of business for two specific entrepreneurs with a focus on the lowest possible tax levies. The thesis analyzes the current state of the examined economic subjects and compares it with the proposed variants of business. In the conclusion, the most optimal solutions are proposed from the point of view of income tax, taking into account the requirements of the examined entities.
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Tax liabilities of natural persons arising from activities with cryptoassets
Kratěna, Marek ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
Tax liabilities of natural persons arising from activities with cryptoassets Abstract The focus of this master thesis is tax liabilities of natural persons arising from activities with cryptoassets. The sub-objectives are the correct interpretation of the new term cryptoassets and their legislative classification under the current regulations. The conclusions of these sub-objectives form the basis for a correct assessment of the main objective of the thesis itself, which is the identification of selected activities of natural persons with cryptoassets and subsequently a correct assessment of whether they fall under any of the tax liabilities of natural persons under the current tax legislation. The thesis starts with an introduction, in which the concept of the thesis and the main motivation behind the choice of this topic are described in detail. The main part is followed by a conclusion which provides a summary of the facts examined and recommendations on the direction in which the current tax legislation should evolve. The main body of the thesis is divided into five parts. The first part is devoted to the new term cryptoassets and especially its current and forthcoming legislation at the level of the European Union. In the same part, the attitude of selected countries towards this type of assets is...
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Terminology of the new Civil Code regarding to physical persons and analysis of equivalent expression in French
VOSTRÁ, Žaneta
This thesis deals with the terminology of the new civil code from the field of natural persons, followed by the analysis of equivalent expression in French. The thesis consists of two large parts, theoretical and practical. In the theoretical part is defined the professional functional style, legal language, legal translation and methods of translation with a short digression into the Czech and French civil code. Theoretical part is dedicated to suggestions of translation of natural persons related terminology area of the new civil code. Selected terms are divided into groups according to their common features. The aim of this paper is to create equivalents of the selected terminology.
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The analysis of banking products rewarding money of natural persons
Jírů, Zdeněk ; Moravec, Lukáš (advisor)
The bachelor thesis analyzes and compares banking products rewarding money of natural persons. The first part deals with the definition of entities offering these services. After that incorporates most commonly used deposit products into banking system and discusses their characteristics and their differences. The last section assesses the current situation of the client and offers him the best products occurring in the Czech Republic. It also mentions the differences in retail and private banking -states, according to what clients are ranked within each category, differs priorities, offered services, setting fees and revenues from the assets and emphasizes the individuality of private banking.
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