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Analysis of the usage of flat-rate expenditure for taxes on the income of individuals since 2004
Čuhelová, Martina ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The bachelor thesis deals with the changes in the usage of flat-rate expenditure for taxpayers (individuals with income according to § 7 of the law on income tax) of the five selected counties with a special focus on the transition of the 2008/2009. Theoretical part devoted to the theoretical aspects of the flat-rate expenditure, shows the advantages and disadvantages of it, compares it with the concept of a flat tax and introduces the classification NACE. The practical part includes a progressive analysis of the collected data. At first, the author is focused on taxpayers with incomes from agriculture, forestry and water management. Moreover, craft and non-craft trade (free, bound, concessions) and the last group consists of other business, together with other self-employed activities. Gradually, the changes in the usage of flat-rate expenditure or numerical distribution of taxpayers in counties and differences among particular counties are described with the necessary details. The summarized data are clearly arranged in tables. Unequivocal reaction has appeared at most of the activities, which does not have to be only the result of increased rates but also the combination of other factors.
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Tax records and accounting from the viewpoint of accounting and taxes
SMIDKOVÁ, Jana
The aim of this dissertation was to compare tax records and accounting from tax and accounting aspects, based on a selected entrepreneurial firm that provides mainly services. This work focused especially on the comparison of differences in tax records and accounts keeping, and the incidence of tax burden of the tax-payer. Advantages and disadvantages of both systems were evaluated in connection to social and health insurance burden.
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Taxation of individuals providing agricultural activity - analisis of the tax records and accountancy
MÍČKOVÁ, Jana
The aim of this essay is to compare principles of the tax records and accountancy. Pursuant to obtained evidences choose the right form of accounting. Tax bases from the tax records which contain specifics of agricultur mainly livestock are used for this essay. The main topic was accounting of animals and transition from the tax records. Practical part of this essay is about problem of transition to accountancy, livestock accounting and calculation of income tax. The tax effect by comparison with tax reporting by percentage of income is evaluated on basis of statements of tax records. Pursuant to this analysis was confirmed profitability of costs reporting by percentage of income.
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Comparison of consequences resulting from differences between accounting (double-entry bookkeeping) and tax accounting (single-entry bookkeeping) in the enterprize running the road transport business
FROMMOVÁ, Zuzana
There is important goal of every starting businessman to choose such a form of bookkeeping, which will be the most optimal and will fit the best his core business. If a businessman wants to make a business based on Trade certificate only, he can have single entry book keeping. Tax evidence is very similar to single entry book keeping, but it is less administratively dificult. In fact, this book keeping is much more simple in a methodical way and we needn{\crq}t have so big demands, for example computer equipment or wage costs for accountants. In a very similar way to a book keeping, it limits asset components which are subject to accounting. It also establishes the methods of rating of the asset and debits, but there isn{\crq}t any form of the tax evidence specified. It is prescribed only to save the tax evidence for all periods of taxation for which the term for assessment of a tax, that is established by the law of income tax or by a special regulation, hasn{\crq}t finished. But there is question, if this type of book keeping is sufficient for control of financial or another authority. If a businessman wants to establish a partner company, his cost of book keeping will be higher. The bases of good book keeping process make not only qualified human sources, but also the professional book keeping program. The program makes every output data for owners and investors, banks and other institutions. It stands to reason that book keeping is conclusive and truly displays economic reality of the company. It informs the managers about financial situation and gives them quality and quick information, which are important for financial and internal management of the company. It was obvious from tax calculation that single entry book keeping doesn{\crq}t insist on time period of receipts and expenditures, but on the time when the businessman receipts receives and expenditures pays. It is obvious from final calculation that taxation of an individual compared to taxation of a corporation isn{\crq}t profitable. If we consider the whole amount, which the individual has to pay, then we come to conclusion that amount paid by the individual is by about 30,5 % higher then the amount paid by the corporation.
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Accounting of group of firms without identity
SEDLÁČKOVÁ, Šárka
Consortium without legal identity is one of the possible ways of cooperation among natural persons and companies and is modified by law 40/1964 Sb., part VIII § 829 to 841, as amended by following Acts, editing the liability law. This work focuses on conducting of the accounting procedures of the consortium without legal identity and is divided into theoretical and practical part. The theoretical part, which is mainly based on special literature, answers the questions of foundation and dissolution of the consortium without legal identity, taxation, ways of conducting of the accounting procedures and tax evidence of the consortium without legal identity. The practical part applies the above mentioned points on specified consortiums ``A{\crq}q and ``B{\crq}q since the year 2007 till today. More closely this part focuses on differences of booking in consortium and splitting up the share among the participants. The last part of this bachelor{\crq}s work summarizes the results of the comparison of ways of conducting the accounting procedures throughout the years and adds the improvement suggestions.
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Accountancy and tax evidence of private farmer, comparing their propriety for actual conditions of his economy
ŠTOLBOVÁ, Kateřina
The aim of this diploma thesis is to explain the problematic concerning leadership tax evidence or accountancy of private farmer. This work is focused on accounting in agriculture specificity too. The part aim of this work is the identification of specificity, especially animals. This diploma work is divided into two parts. The theoretical part of this thesis contains whole term agriculture, general characteristic of agriculture production and legal regulations, characteristic and description tax evidence and accountancy. In the practical part is demonstrates accounting in tax evidence and accountantancy particular private farmer. Last but not least one example is shown, how the accounting in the tax evidence and accountancy.
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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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Tax accounting in practise of medecine and her specificity
ZOBALOVÁ, Eva
Graduation theses concerned on tax accounting. It´s engaged especially in question bookkeeping in domain of practise of medecine. Partials objectives of this essay are to explore administration of invoices. Next problem is how to analyse tax liability in differents types of accounting of costs and in doble-entry accounting.
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Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting
VRÁNOVÁ, Eva
The name of my bachelor dissertation is ``Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting{\crq}q with the main objective of considering the choices of running the accounting, tax records and using the lump cost deduction within the conditions of the particular farm. The choice of tax records is assumed. Within its intentions, the aim is to identify the problem areas and compare with the option of accounting management, particularly regarding the items of animals, claims and in connection with the legislation changes. The dissertation is divided into the theoretical framework and a practical part. The practical part evaluates the tax records running in comparison with the accounting and using lump costs. Additionally, problem areas have been identified, such as accounting regarding plant and animal production, calculating the social insurance and individual income tax. Furthermore, the practical part indicates the conversion of the tax records as run by the farm owner into the accounting. The calculation of the social insurance and individual income tax is outlined, since they have been affected by significant changes in recent years. To do the calculations, I have used the data provided by the businessman.
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