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Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Tax Impact on Real Property Trading
Pavlíčková, Radka ; Branická, Romana (referee) ; Vítková, Eva (advisor)
This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.
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The effect lump-sum expenses on the tax liability of taxpayer
Vondrušková, Lenka ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The bachelor thesis concerns lump-sum expenses. In particular, their rates and restrictions, which have been implemented on this matter. The effect of the lump-sum expenses on the taxpayers levy is analyzed in the thesis through model examples. These examples illustrate the decisions of taxpayers given the option to apply either lump-sum or real expenses. The model situations demonstrated that the lumps-sum expenses are more popular as their rates increase, but on the contrary the imposed restrictions have an adverse impact on the taxpayers.
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Dopady změn transferových daní v ČR
Kováříková, Alena
The bachelor thesis deals with the effects of changes in transfer taxes in the Czech Republic on the level of the tax burden on the taxpayer, on the tax revenue of the State budget and on the fulfilment of the principles of such taxes from 2014. Comparison the amount of tax for which is the taxpayer in the case of individual taxes in the years 2013 and 2014 encumbered and which is calculated on the basis of the exploitation of legislative adjustments to individual tax analysis and data on the average amount of these taxes from 2013, it is found that the taxpayer in the case of inheritance tax will save, in the case of the gift tax will pay higher amount and in the case of the property transfer tax will save also. After evaluation of the development of transfer taxes collection is found that the change will not have on the revenue of the State budget's negative influence. On the basis of the evaluation of the implementation of the principles of transfer taxes can be observed the tendency and the departure from the fulfilment of the principles of these taxes.
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Identifikace rozdílů ve zdaňování příjmů fyzických osob v České republice a Velké Británii
Kubešová, Dominika
The bachelor thesis deals with the identification of differences in personal income tax in the Czech Republic and Great Britain. The theoretical section details the tax system of the two countries, with a focus on individuals. In the practical part, the personal income tax of each country is represented numerically and compared with the subsequent application of changes in the taxation of individuals in the Czech Republic as well as an assessment of the impact these changes would have had on individuals, employers, employees and the state. The proposal on the basis of the obtained results is recommended to Czech Republic to reduce the cost to employers for employees by 1% of social insurance, abolished the super gross wage and discounts subtracted from the tax base.
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Hodnocení daně z příjmů fyzických osob ze závislé činnosti ve vybraných zemích Evropské unie
Zwetzová, Alena
The bachelor thesis deals with the system of personal income taxation from employment in two countries of the European Union. The goal is based on identification and evaluation the differences or identities in two tax systems to determine which of them is more advantageous for the taxpayers in terms of tax burden. The first part explains the issue of personal income taxation from employment in two countries of the European Union and the second part is followed by the comparison of both tax systems with taking into account other aspects related to the employment and, last but not least, the whole issue of income taxation is illustrated in model examples and graphs.
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Fixed expenditures on road transport by motor vehicle in practice
TELECKÝ, Martin
As a bachelor´s thesis topic I chose fixed expenditures on road transport by motor vehicle in practice. This is because this fixed expenditures on road transport proposed by Mr. Deputy Michal Doktor became no longer a novelty in 2009. I am going to look at how everything worked, or in most cases had worked before forming fixed expenditures on road transport. I mean, how a taxpayer applied and applies a tax expenditure for really consumed fuel. In the practical part I am going to deal with specific cases of application of the fixed expenditures on road transport by motor vehicle.
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Taxes on individual accounts - a tradesman
HORECKÁ, Zuzana
This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.
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