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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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Overview of Accounting and Tax Aspects of Emploee Benefits in Selected Company
Freyová, Helena ; Černá, Petra (referee) ; Křížová, Zuzana (advisor)
This bachelor's thesis deals with employee benefits from a tax and accounting point of view. In the theoretical part, we find a literature search that deals with employee motivation, employee benefits and also tax changes in 2024. In the analytical part, the selected company is described, as well as the benefit accounting system in the given company. Here, too, we can find an evaluation of questionnaire surveys and a comparison of the benefits provided with a nationwide survey. At the end, proposed changes in the company leading to employee satisfaction are presented according to information from the questionnaire survey, and there is also a proposal to change the remuneration system.
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Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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