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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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Tax evidence as a method of the evidence of economic transactions
Burešová, Lucie ; Krejčová, Elen (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis is focused on the topic of tax record keeping for the taxpayer and tax optimization of the entity. The theoretical part describes the issue of tax record keeping based on a literature search. In the analytical part of the thesis the taxpayer who keeps tax records is presented. A method of more effective recording of facts within the tax records is proposed. In the last part of the thesis the methods of tax optimization that the entrepreneur is willing to apply are presented.
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Legal Issues of Taxation of Income from Crypto-Assets
Sobol, Michal ; Kotáb, Petr (advisor) ; Martiník, Pavel (referee)
Legal Issues of Taxation of Income from Crypto-Assets Abstract This thesis dissects the taxation of income from crypto-assets from the legal perspective. The author aims to apply an effective tax treatment of a wide range of diverse and differently taxable activities related to crypto-assets, in which a taxable event may occur, to critically analyze the shortcomings in the tax system in relation to crypto-assets, to propose a solution and to compare the taxation of crypto-assets in the Czech Republic with foreign legal systems. To this end, the thesis is divided into five chapters. The first chapter is devoted to a brief general discussion of taxes, outlining the structure of income and value added taxes in the Czech Republic and serving to link theory and practice in the subsequent chapters. The second chapter deals with the legal classification of crypto-assets from the perspective of domestic legislation, European Union legislation, but also from the perspective of state authorities and state administration. The core part of the thesis is the third chapter. There, the author applies relevant tax treatment to individual activities related to crypto-assets, performs a legal analysis to determine the tax liability, defines the shortcomings in the tax system and controversial issues in the application of the...
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Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Taxation of legal persons
Vostrovská, Karolína ; Ing. Karla Melnarová. (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the issue of corporate income tax. The aim is to introduce the reader to the tax terms of this work and to propose a reduction of the obligation for a specific company according to applicable legal regulations. The proposal chosen by me will then be compared with the existing tax methodology for legal entities.
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Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
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Optimization of personal income tax at a selected business entity
ZOUBKOVÁ, Lucie
The bachelor's thesis examines the method of calculating the income tax of a business entity. It represents the structural elements of the tax enabling the reduction of the amount of tax or the tax base. The work deals with the methodology of tax calculation in general and compares the methods with the one used by the introduced company. According to the given method of tax calculation, the thesis proposes options by which it is possible to achieve a reduction in the amount of tax. The conclusion of the work is to evaluate the way in which the tax is calculated for the selected business entity and to substantiate the chosen methods that reduce the tax amount or tax base with specific calculations.
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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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