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Model Of Transfer Of Activity Of Allowance Organization into Trading Company
Busta, Karel ; Vrbková, Milena (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s Thesis deal with problems of assignation of activity of allowance organization established by municipality into trading copany. On the basis of theoretic ways in the first part is done analysis of present-day situations and reasons of assignation of aktivity into trading copany. The third part of study includes main part of this study, creating of model. These study should be as a model to municipality how to proceed in this situation.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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Výběr vhodné právní formy podnikání v obchodní činnosti ve vazbě na odvodové povinnosti
Čerteková, Kateřina
The bachelor thesis deals with mandatory contributions to the state budget of the Czech Republic from income derived from a partner's share in profits and from self-employment. The literature review specifies and defines types of busi-ness in the Czech Republic, with a primary focus on a limited liability company and an individual entrepreneur. In the practical part, model examples of the tax burden on self-employed individuals and partners in a limited liability company are creat-ed. Based on these models, a comparison is made, and subsequently, an evaluation is conducted to determine under which circumstances it would be suitable to op-erate as an individual entrepreneur and when as a partner in a limited liability company.
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Daňové zatížení příjmů ze závislé činnosti v České republice a státech Evropské unie
Weis, Tomáš
Weis, T. The tax burden of income from dependent activity in the Czech Republic and the countries of the European Union. Diploma thesis. Brno: Mendel Universi-ty, 2023. The diploma thesis deals with the evaluation of the impact of the change in the determination of the tax base and other tax changes in the taxation of income from dependent activity in 2021 and subsequent years. A comparison of the tax burden, including contributions to social and health insurance, is also made for different amounts of the tax base. A comparison of the tax burden of income from dependent activity in selected states of the European Union is also made for dif-ferent tax bases. The thesis also analyses the impact of tax changes on public budgets in the Czech Republic.
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Legal forms of business and their comparison in terms of tax burden
Chatrný, Adam ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on evaluating the possibilities of optimizing income tax when choosing a legal form of business in the Czech Republic. Three legal forms of business are selected for the purpose of comparing tax burdens, from which tax bases, tax obligations, and potential contributions to social and health insurance are calculated. The tax burden on individual forms of business is subsequently compared and assessed. The results are based on theoretical assumptions and tax laws from 2022. The form of self-employment has been chosen as the best legal form of business for the examined entities in terms of tax optimization.
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Comparison of the Tax System in the Czech Republic and Slovakia
KAMENÍKOVÁ, Štěpánka
The thesis focuses on comparing the tax systems of the Czech Republic and Slovakia. The comparison of tax systems first takes place on the basis of the description of Czech and Slovak taxes, where for example differences in rates or other parameters and social and health insurance contributions are included. Furthermore, the comparison is made on the basis of selected tax indicators, these indicators are implicit tax rates on consumption, labour and capital, effective tax rates, tax mix, tax quota and per capita gross domestic product in purchasing power parity. The period from 2017 to 2020 was selected for comparison. The values of these indicators were obtained from online statistical databases. In conclusion, the indicators were evaluated in terms of the tax burden.
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Personal income tax of self - employed persons
ŠMÍD, Marek
This bachelor thesis deals with the optimization of income tax for self-employed persons. The aim of the thesis is to compare different options for calculating the tax liability of a particular individual and to propose a legal saving on income tax. The thesis introduces the basic concepts of tax theory and the tax system of the Czech Republic with a focus on personal income tax and describes the significant changes in the relevant law in recent years. The thesis also describes health and social insurance contributions, which are in the nature of a tax. The tax base is determined as the difference between income and expenditure, with the proviso that expenditure may be actual or determined as a percentage of income. A new calculation option from 2021 brings a flat tax. The paper shows that each of these three methods benefits specific groups of profit tax payers. A properly chosen method even not only minimizes the tax burden, but in combination with the tax bonus can cause a negative tax.
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Konsekvence spotřebního zdaňování piva v EU
Lisický, Adam
Diploma thesis is focused mainly with the issue of excise duty in EU countries during the period 2003-2015. The first part of the thesis presents an overview of the literature, which summarizes the basic aspects of excise duties, as well as the course and gist of their harmonization process. The practical part is focused on the long-term analysis of the relationship between the rate of excise duty on beer/disposable income of households and the macroeconomic indicators of production, consumption, export and import of beer. In this part, the long-term relationship between these indicators and the adjusted excise rate was not confirmed by correlation analysis. Subsequently, an analysis of the impact of changes in the basic excise rate on the relevant changes in macroeconomic indicators, including changes in the number of breweries and changes in the revenues of excise duty on beer, has been carried out. It follows that a positive correlation between changes in the rate of excise duty on beer and the corresponding changes in the revenue of excise duty on beer can be confirmed.
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