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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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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Selected Specifications of VAT in the Area of Allowance Organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Svirák, Pavel (advisor)
The Master´s thesis discourse on the problem of value added tax in allowance organizations. The bases of the thesis are legislative sources related to the issues, primarily Act No. 235/2004 Coll., on value added tax. The practical part of the Master´s thesis concerns the particular allowance organisation named Lipka – school facility for environmental education. The thesis intended to be a guidance document on application of the value added tax act.
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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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Comparison legislation of local charges (local taxes) in the Czech Republic and in the Slovak Republic
KABELÁČ, Jan
This thesis deals with the legislation of local taxes/charges in the Czech Republic and Slovak Republic. The first part is devoted to defining the basic terminology and clarification of some terms that will be encountered during the work. The entire theoretical part of the work is about local fees/taxes, thus their description and analysis of fee elements. The second chapter of this work will learn the reader closer with local tax legislation of both countries surveyed and is loosely bound to the third chapter, where historical excursus will be mentioned into the local interconnection charges along with the municipal budget. Throughout the work, readers will get a comparison of both legislative frameworks and mainly one particular local fee/charge of the investigated countries. There will also be subjected to a specific local tax. The content of this work is the comparison of the same local taxes/charges and comparison of method of storing and managing the same local taxes/charges. Readers will also learn about the extent to which municipalities use the right to impose local taxes and in what amount.In conclusion there is the evaluation of legislations, finding the common elements and also the differences. In the end there is the summary of the advantages and disadvantages of the two laws
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Contribution in the company in terms of accounting and tax
PAULUSOVÁ, Miluše
The aim of this thesis is to analyze current legislature regarding property deposits in terms of taxation and accountancy. The first part of this thesis (Chapters 1 - 4) gives general information regarding commercial companies, company capital, various types of deposits and their valuation. The next chapter concentrates on tax obligations that may arise due to deposits into companies - real estate transfer tax, income tax, value added tax. The sixth chapter describes the problem of accounting for contributions, including practical examples. Chapters 7 -9 list proposed and already approved changes in the statutory tax on the transfer of real estate. Great attention is paid to the legislature of companies' exemption from real estate transfer tax (in cases when given conditions are met) which has been in effect since 1993 and which will expire 31st December 2014 (or 2013). Based on data from the Tax Office for the South Bohemian Region, Territorial offices in Český Krumlov from the years 2000 - 2011 and from the data of the Ministry of Finance of the Czech Republic, it was estimated how repealed exemption may be reflected in the annual revenue of the state budget. In conclusion, the paper outlines the conditions for further development and the impact of new legislation on companies and their associates.
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Value added tax in accounting
Červenková, Jana ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The aim of this thesis is to explain the issue of value added tax, its general principles, the right to deduct value added tax and subsequently explain the impact of this tax in accounting, including the difference between accounting and tax documents. This thesis deals with exemptions from value added tax, supply and purchase of goods from another Member State, providing services and export and import of goods. This thesis presents several judgments of the European Court of Justice in the field of value added tax.
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Real estate transfer tax on contributions to the companies
PAULUSOVÁ, Miluše
The aim of this bachelor thesis is to analyze law and taxation problematics re. property transfers/deposits in business corporations. Chapter one concentrates on description of various types of business corporations and compares their obligations and methods of obtaining and forming their primary capital. Chapters two and three describe changes in amounts of primary capital and various ways of depositing/investing by company partners. Next chapter concentrates on solving the problematics of property transfer tax issues. Chapter five describes various deposit/investment options and looks at solutions of their taxation. The conclusion analyzes the impact of property tax-repeal the exemption on the state budget.
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