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Employment and Taxation of Foreigners from Ukraine
Pevná, Daniela ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the system of employment and taxation of foreigners in the Czech Republic. Foreigners coming from third countries specifically from Ukraine. Bachelor thesis deals with the explanation of the theoretical basics and the definition of the legal regulations governing this area. The obligations for employees and employers resulting from the employment relationship and the principles of taxation of nonresidents are defined subsequently.
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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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Analysis of the Tax Impact of the Švarc System
Rosenberg, Milan ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the tax impact of the švarc system. It deals primarily with differences in the taxation and the insurance deductions between employees and the self-employed. The result of this thesis will be a proposal according to which the švarc system should be legalized due to the proximity of the taxation of employees and the self-employed.
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Optimalization of Tax Burden of Legal Entity
Brablecová, Petra ; Boučková, Larisa (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses primarily on definition of basic concepts covered on income tax of a legal entity. Specifies individual sub-concepts for determining tax base and circumstances which are related with that. Applies theoretical findings on my own proposal of optimalization of chosen legal entity, therefore tax liability as low as possible which legislation allows.
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The Comparison of Personal Income Tax in the Czech Republic and Republic of Ireland
Obertíková, Sandra ; Krejčová, Hana (referee) ; Kopřiva, Jan (advisor)
The Thesis focuses on a comparison of taxation of individuals in the Czech Republic and in the Republic of Ireland. The Thesis construes a issue of taxation of self-employed and their process of taxation on the examples. In conclusion of this Thesis are tax optimization suggestions for taxpayer. Above that is includes Convention between the Czech Republic and the Republic of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
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