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Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
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Tax Burden on Income from Employment
Pospíšilová, Martina ; Miklová, Ilona (referee) ; Svirák, Pavel (advisor)
The batchelor thesis focusis on legislative changes of the Law of Income no. 586/1992 Co. from 2008 till 2011. It deals with the issue of taxation of individuals income from employment and functional benefits. The theoretical part describes the general tax principles of the Czech Republic. The practical part summerizes the amendment Act and examines the impact of changes on different groups of taxpayers. The aim is to evaluate the impacts on the resulting tax liability of the taxpayer.
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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Income as a subject of taxation
Bláhová, Jana ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
Income as a subject of taxation Abstract This thesis deals with defining income as a subject of tax. The concept of income is not clearly defined anywhere, so this thesis tries to look into the very essence of this concept and try not to define it precisely, but to find its essential features. This thesis offers multiple perspectives on the same issue, while not only looking income relevant for tax purposes, but the very essence of this concept. It considers income from an economic point of view, from the point of view of the Income Tax Act and, last but not least, from the point of view of the jurisprudence of the Supreme Administrative Court and the Constitutional Court. Along with these points of view, it describes related issues such as registration of income for tax purposes or the development of income tax over time. The thesis includes practical examples of individual types of income, which illustrate the issue in more detail. The thesis aims to find the essential features of income, to think about what can be considered as income, what constitutes it and how these findings correspond with the tax system in the Czech Republic. It is true that not every transaction that can be classified as income is subject to tax and not every income that is subject to tax must necessarily be subject to tax, as our...
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Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
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Taxation of income of natural persons resulting from emloyment
Lísková, Jana ; Boháč, Radim (advisor) ; Karfíková, Marie (referee)
This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from ependent activities and perquisitess. This section describes in detail the subject of tax. This section is divided into two smaller parts. One of them consists of income that are not subject to tax. The second consists of income that are subject to tax, but the tax may be fully or partially exempt and therefore have a duty paid. In conclusion, the evaluation of existing legislation with reference to its complexity. Subject to tax on personal income from employment and remuneration is regulated by numerous laws and is difficult to orient. One way to solve the current confusion is the introduction of expenditure employment rate instead of the various kinds of exceptions and exemptions.
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