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Methods of financing passenger cars – operating lease
Brejcha, Jiří ; Slunčík, Peter (advisor) ; Klečka, Jiří (referee)
The aim of this bachelor thesis is to list and describe basic methods of financing passeger cars focusing on the method of operating lease. First part of this bachelor thesis focuses on specificities of basic methods of financing passenger cars. This part also focuses on the progression of operating lease and financial lease on the czech market. Second part of this Bachelor Thesis focuses on the offer of operating lease to individuals on the czech market and also on analysing the advantageousness of two selected offers for individuals beside choosing basic method of financing passenger cars -- purchasing passenger cars from their own recources.
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Management of small surveying company
MATOUŠOVÁ, Martina
This work gives and answers questions about the conditions for entry into the business in the field of surveying, than the legal system of conditions for establishment and maintenance of small surveying business and deal with its economic and financial requirements. There si also described in detail person and business person surveyor. For some comparison is in the work described surveyor working in America.
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Social Aspect in Income Tax for Selected Households with Children
KOJANOVÁ, Linda
This dissestation deals with an evolution of income tax by families with children since 2005 to 2009. The main aim of the dissertation is to find out if the state has gone down or gone up a tax duty of families with children during 5 years. The mentioned fact will be examined for three model families which have either minimal, average or maximum annual incomes. The state has changed methods of personal income tax calculation three times at a period of five years. Many changes have taken place such as a change of tax calculation structure, a change of non-taxable amounts and tax reliefs which affect a final tax substantially. First of all will be analysed the evolution of payer tax relief, wife tax relief and children tax relief by the model families. The above mentioned tax reliefs I consider for main items which affect the tax duty of families with children.
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Comparing of tax records and accounting for individual person keeping business employment.
PLACHÁ, Jaroslava
The theme of this bachelor theses is comparing of tax records and accounting for individual person keeping business employment. The theoretical part explains the tax records and accounting. Tax records includes especially cashbook, book of active debts and accounts payable and return of assets and accounts payable. Accounting includes day book, where all of external and internal papers are filed. The analytic part compares both of these ways of account and detects, which way of record brought the highest gains for businessman and saddles him the lowest tax.
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Tax records in fastfood
Legát, Lukáš ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
This thesis deals with the tax records conducted in small-scale food. Describes the basic content, form and goals. Each of the different components of tax records is first defined theoretically in terms of the Act, which is always accompanied by a practical demonstration of keeping tax records in the food. But this does not apply to those components of tax records that are not in operation if food is often used. These parts work only provides a theoretical overview. Author describes the various advantages and disadvantages of this method of recording economic transactions and also points out certain difficulties which tax records in case the operation provides food.
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Tax Assessment of the Transition from Natural Person to a Stock Corporation within a particular Firm
Hronovský, Josef ; Hajdíková, Taťána (advisor) ; Hartman, Vlastimil (referee)
Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.
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