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Taxation of Individual Earning in Austria
Gígelová, Anna ; Bláha, Jaroslav (referee) ; Svirák, Pavel (advisor)
This Bachelor´s thesis deals with the tax systems in the Czech Republic and Austria with a focus on a natural person´s taxation in Austria, in particular. Some real life examples are also given here. There is an elucidation of double taxation avoidance in terms of taxes and international contracts. To be more specific, document number 48/1979 dc.
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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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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.
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Evaluation of the Impact of Tax Accounting
Vlková, Edita ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
In the Bachelor's work on the topic "Evaluation of the Impact of Tax Accounting" describes how individual species will affect the accounting management of construction enterprise. The first part focuses on the theoretical inputs and defines the requirements for accounting and tax records. In the second part of my work focused on a case study, a comparison of a natural or legal person, as an entrepreneur, based on the calculation of the levy of taxes and social insurance. According to the amount of levy taxes, social and health insurance will evaluate that business is more favorable for the subject.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Personal Income Tax Optimization
Knotek, Petr ; Otáhal, Stanislav (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimizing the tax liability of a selected natural person. In the theoretical part are explained the basic concepts in the field of personal income taxes, which are needed for calculation of personal income tax as well as the issue of social and health insurance. The analytical part will introduce the entity whose tax liability will be optimized. The practical part contains recommendations for tax optimization.
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Comparison of Personal Income Tax in the Czech Republic and Switzerland
Otrubová, Zuzana ; Marténková, Simona (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the comparison of personal taxation in the Czech Republic and Switzerland. The theoretical part defines the basic concepts term to personal income tax. The analytical part compares the structural elements of the tax and the proposal part contains solutions to individual model examples. It focuses mainly on income from employment. The tax systems of each countries are reviewed and the advantages and disadvantages are point out.
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Comparison of Personal Income tax in the Czech Republic and Austria
Michenka, Filip ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis "Comparison of personal taxation in the Czech Republic and Austria" will focus on personal income taxation in these countries. The basis will be a description of the tax systems in both countries with a focus on personal taxation. A comparison of taxation will be made on model examples of taxpayers from Czech republic and Austria. Finally, the thesis will also deal with possibilities of tax optimization in Czech republic and Austria.
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Optimising Taxation of the Individual
Luňáčková, Veronika ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with optimalization of personal income tax. The theoretical part describes basic terms regarding presonal income tax, which are essential for the calculation of personal income tax. The practical part deals with the calculation of the lowest possible tax liability of a chosen natural person with the use of tax optimalization. It also includes the evaluation of the most effective variant.
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