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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Aspects of Leasing in EU and in CR
Chytilová, Gabriela ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This master thesis is adverting a leasing problematic form view of accounting and taxation. Because the Czech Republic is the part of European Union this master thesis includes theory of leasing according to International accounting standards IAS/IFRS. Principally in the leasing sector is appearing the difference from the Czech accounting system. The diversity of leasing theory is shown here as an example where leasing is displayed from the basic its forms to the developed system according to IAS/IFRS.
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Impact of Contractual Savings for Housing on Czech economy
Bergerová, Sandra ; Bíla, Kateřina (referee) ; Ivanička, Koloman (advisor)
The bachelor thesis deals with explains basic concepts concerning the contractual savings for housing. The aim of this work is to identify the impact of contractual savings for housing on the Czech economy. The first part describes general information on contractual savings for housing, its history, basic characteristic of this financial product and its further development in Czech Republic. Following topic this thesis focuses on are interest rates and comparison contractual savings for housing and mortgages. The second part of thesis is practical and deals with the impact of contractual savings for housing on employment and tax collecting. Benefits of contractual savings for housing to the state budget are described in this section.
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Tangible fixed assets in terms of accounting and tax
MARKOVÁ, Michaela
The goal of bachelor's thesis is to analyse the long-term tangible assets from both accounting and fiscal view, to compare individual aspects from the impact on the corporate income tax view and to appraise the given situation in the selected accounting entity. The theoretical part treats the approximation of the differences between the accounting and fiscal view on the long-term tangible assets. It deals with the defining of the long-term tangible assets, technical appraisal and the depreciation methods from both views as well. Its part is also addicted to the dilemma of the acquisition, the appraisal and the consequential retirement of the long-term tangible assets. Last but not least it points to the differences of the accounting and tax depreciation and to the impact on the income tax base. The practical part is focused on the analyse execution of the accounting and tax deprecitation of the long-term tangible assets in the selected corporate. The content of the analyse is to show the depreciation impact on the income tax base and the consequential analysis. Furhtermore the practical part is addicted to the dilemma of the technical appreciation and the appropriate potentiality that may occur in terms of the long-term tangible assets depreciation of the given accounting entity. Likewise it contains the analyse of the accounting and tax methods, the consequential appraisal and the summary. Not least it deals with the latest methods of the long-term tangible assets retirement.
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Salery and Employee Problems Formulation and Evaluation
DRNKOVÁ, Martina
The aim of this bachelor's degree dissertation was to conduct an investigation into wage processing. The theoretical part of the study clarifies the notion of wage, describes its individual functions as well as the way it is determined, calculated and accounted. This section deals also with labour law, public health insurance, social security and physical persons{\crq} income tax of dependent activities. As this is a truly vast area impossible to cover in a single study in its entirety, this dissertation concentrates on the system of rewarding and the individual instruments that this system uses. The work focuses in particular on employees' benefits in relation to amendments made to the legal regulation of income tax, which took effect as of 1st January 2007, mainly due to the labour code, which contains amendments to income tax law. At first glance, these appear to be very mild, butin fact they are very substantial. This amendment resulted in the expansion of the room available for providing employees' benefits at the cost of the employer's tax related expenses. The practical part of the study deals with one particular company. Each of the subsidiaries of the company creates its own rules for rewarding its employees; the parent company only sets rules for rewarding members of top management. For the purpose of comprehensibility, the study presents a detailed structure of the rewardi system including the individual instruments adopted by one of its subsidiaries as well as the system used for rewarding the top management. The company rewards its employees on the basis of employees' benefits although no self-contained system has been put in place so far.. The following section of the practical part of the dissertation contains a proposal for an improvement of the reward system by means of creating a self-contained system of providing employees' benefits. The practical part of the dissertation then returns to the above mentioned amendment to income tax law, since the presentation of the selected types of benefits that are to be included in the rewards system also includes an explanation of how this impact upon public health insurance, social security and income tax, both from the employee's and employer's perspective. The concluding part comprises an evaluation of the rewards system adopted by this company and highlights the advantage of rewarding employees by means of benefits in relation not only to the employees' motivation and satisfaction, but also to tax optimization.
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