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Tax records
Kolková, Lenka ; Cardová, Zdenka (advisor)
In bachelor thesis deals with the tax records of individual entrepreneur. Part of the work devoted to the theoretical part of the tax records of individual entrepreneurs. And the second part of this work is processed the practical part.
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Ways of decision execution practised by selected municipal authority while ensuring its activity.
LUKEŠ, Jaroslav
Annotation The objective and central theme of this paper is to compare the various methods of decision enforcement undertaken by municipal authorities in carrying out their activities in terms of frequency and success. A prerequisite for success is to identify the effectiveness of decision enforcement in terms of the form. Another condition is to compare groups of citizens against whom decision enforcement is directed in terms of social stratification, i.e. in terms of education and age ? the factors from which we assume their position in society. To find out what is the practical process of decision enforcement. The assumption is that the territorial offices of municipal authorities use mostly the pecuniary form of decision enforcement and that this form is effective in meeting the claims of beneficiaries. The primary method chosen is quantitative research; the secondary method is the analysis of data from the database of the Milevsko Municipal Authority. The target group of the research is a set of citizens,against whom the municipal authority in Milevsko carried out decision enforcement proceedings in the period of 2009-2010. The bachelor?s thesis can be used to pursue the given issue, for sociological study - which groups of people commit offences dealt with in administrative proceedings, or failure to comply with other legal obligations. Information from the thesis can be used as supplementary material for competent officials dealing with the issue of decision enforcement. This feedback can positively influence the municipal authority staff?s approach to clients in terms of social perceptions of a particular situation. I plan to introduce the results of my work to the workers and discuss the findings with them.
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The Income Taxation of Individuals in The Czech Republic and Slovakia
JÁNOVÁ, Veronika
The aim of thesis was to evaluate aspects of a single rate personal income tax in the Czech Republic in comparison with the experience of Slovakia. The work is focused on the method of calculating the personal income tax and what effect it had on the amendment of the Income Tax Act of 2007. In the theoretical part of thesis is to present the issue of taxes in the Czech Republic. Recovery of available literature and Internet resources listed in the literature. In drawing up the practical part of the work I was based on theoretical knowledge referred to in literature research. As entrepreneurs, as natural persons, not under the Act to publish information about the company and do not like to provide sensitive information to foreign persons, in the example is based on modified date not listed companies, on which calculations were made. First is an example of calculated rolling force for progressive manner as the income accruing to the tax year 2007, before the amendment of the Income Tax Act No. 261/2007 Coll .. Later on the same example applies the uniform rate of income tax imposed FOR amendment of the Income Tax Act No. 261/2007 Coll .. These two calculations are described and evaluated. At the end of the work are summarized evidence to which I have in my thesis and was compared with experience in Slovakia.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Personal income tax optimization
PÍPALOVÁ, Kamila
I divided the thesis into two main parts: theoretical and practical. In the theoretical part, I analyze possibilities of legal tax optimization. The practical part was prepared on an example of an entrepreneur, whose income comes not only from his business activity, but also from lease and other sources. He lives in a household with a wife and a daughter. In the practical part, I calculate the total tax duty of the household, but also social and health insurance duty, the amount of which also depends on the tax base. In the practical part, I found six models of tax calculation for this particular household.
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Comparing process single entry bookkeeping in the programme ÚČTO and MONEY
FROLÍKOVÁ, Monika
The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.
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