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The influence of accounting methods on the tax base of income tax
Svitlík, Martin ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The thesis try to answer the question if it is possible to influence the tax base of corporation income tax by different accounting methods, and thus the final tax liability. The opening theoretical chapters deal with the relationship between accounting and taxation. Following chapters analyse parts of accounting and try to find accounting cases, which would confirm the claim. At the end of each chapter is placed the example which clearly demonstrate the idea written above.
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Tax Optimalization of The Business Subject
TICHÁ, Lenka
The theme of this thesis is "Tax optimalization selected business entity. The aim of this work is tax optimalization focused on Individual tax rate for a specific company . And effort is to find the best possible options for calculating tax liability, leading to minimize the current. The work is divided into two parts {--} theoretical and practical. The theoretical part describes the basic concepts relating to individual tax rate. The practical part includes a description of the business entity, own tax calculations and evaluating and choosing the best options for calculating tax liability.
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Tax issues of my chosen company
Šašková, Lenka ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
My thesis deals with analysis of my chosen company in terms of taxes. Taxes are compared in the period 2007-2009. The first part contains the basic characteristics of the company, its activities, profits, revenues, as well as basic financial analysis. The second part focuses on the tax liability. This part describes all taxes and the amount of taxes is compared to the period. The third section builds on second part. It focuses on tax optimizations.
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The relation between the tax of base and the income
Maráková, Eliška ; Polák, Martin (advisor)
Bachelor's thesis deals with the relation of the base of tax and the income in the Czech Republic, and in particular for legal persons. The determination of the financial result is explained, and its subsequent adjustment on the basis of assessment, as well as the determination of the tax obligations and the payment of tax. At the conclusion of the work is the entire process of adjustment to the result of correction on the basis of the tax shown on the example of a fictitious company.
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The influence of creative accounting on reduction of tax basis
Mikeš, Jan ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis should typify different real ways of tax basis interferences with the help of creative accounting. My thesis describes different examples uncovered by the tax office - reduction of revenues, rise of costs, acceleration of costs or relationships between related persons, that have an influence on tax basis. Components of my thesis are also the chapters on personal consumption of businessman, deficits, surpluses and mistakes.
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Accounting and Tax Condition of Civic Associantion
VOMELOVÁ, Petra
The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.
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Tax Optimalization of The Business Subject
KLUZÁKOVÁ, Olga
The subject of this diploma thesis is the tax optimisation of a selected business entity. The thesis aims at finding the most optimum tax solution possible, especially of corporation income tax in order that the selected entity has as low tax liability as possible. The diploma thesis is divided into a theoretical and practical part, each of which is divided into individual chapters and subchapters, dealing with specific problems. The introduction of the theoretical part includes basic terms relating to tax issues, general data on the taxation system of the Czech Republic. The following and, simultaneously, most comprehensive chapter is devoted to corporation income tax, namely for the reason that the practical part deals with alternatives of optimisation of corporation income tax. In these chapters I proceeded mainly from the current wordings of tax laws and other specialised publications. The practical part of the thesis provides, one by one, suggestions of individual alternatives for reducing tax liability, which are subsequently theoretically explained and practically calculated. When calculating the individual alternatives I proceeded on the basis of exact data and details that the selected enterprise had been provided to me. Thanks to it, I had the opportunity to obtain a good knowledge of its internal functioning, economic situation but also the ownership structure. A summary of these resultant alternatives is then given in chapter 7. It exactly shows what impact each of the alternatives would have on the enterprise{\crq}s tax liability and what the tax liability would amount to if all the alternatives proposed were used.
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Tax Optimalization of The Business Subject
KOJANOVÁ, Linda
This B.A. deals with the tax optimalization in a chosen business subjekt. The Czech Republic offer several ways to legally reduce tax liability. The aims of this B.A. is minimalize tax lability of the natural person income tax. The practical part includes seven possibilities of tax optimalization and their combinations: admissible tax costs versus lump costs, cooperative person, namely superannuation scheme allowence, personal life insurance allowance, taking advantage of the tax allowance in connection with reduced working capacity employees and tax relief for granting donations, straight line depreciations versus accelerated depreciations.
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The Taxation of Natural Persons Not Rezident on Territory of the Czech Republic
FALTÝNOVÁ, Jaroslava
This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.
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