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The Comparison of the Tax Book-Keeping and Financial Accounting
Kohoutková, Zuzana ; Kadlec, Jiří (referee) ; Pernica, Martin (advisor)
The subject of this Bachelor’s thesis is the comparison of the tax book-keeping and financial accounting. In first part there is described the main principles both method of registration with current legislation in force in the Czech Republic. There are defined differences between them, advantages and disadvantages. In the second part is a elaborated proposal to transfer the tax book-keeping to financial accounting for the entrepreneur and evaluation this amendment to income tax.
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Optimazation of Tax Burden of an Individual
Billichová, Diana ; Hrubá, Iveta Musil (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with taxation of income of individuals and tax optimization of this income. In the thesis is described tax base and tax liabity, which is subsequently used at the fictitious taxpayer. The thesis also includes the issue of social and public health insurance for persons doing business on the basis of a trade license.
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Business Plan
Elčknerová, Lenka ; Kocichová, Jana (referee) ; Polák, Michal (advisor)
This bachelor thesis is describing business plan process to develop a company that concerns whole sale and retail sale of footwear. This work focuses on a particular goal of the project which is a change to a different type of leading a business (such as law rules, tax evidence, accounting and taxation), in this particular case from a sole trader, who is producing tax evidence, to a law body trader - public limited company, which is producing main accounting. The first part of the project brings us into the theoretical introduction of the issue. The second part explains the business plan, analyzes the present situation of the company and indicates the difference in books. The implementation of the business plan is described in the third part and it also propose a way of leading the business.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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