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The issue of Tax Regist Conversion into Accounting for the selected subject
Plundrová, Kateřina ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
Business activities of a natural person can be registered by tax records, accountancy or by income register. In the thesis there is solved an issue of the transfer from tax records into accountancy for the specific case of an attorney Mgr. Karel Ptáček. The theoretical part addresses issues and legislation of tax records. The issue of transfer from tax record into accountancy is solved from the accounting and tax perspective. In the empirical part a simulated application of conversion from tax register into accountancy is performed. The optimization of tax effects were processed from the view of natural person for a specific date. Tax effects optimization relates to the transfer from tax records into accounting. Due to the above specified transfer the subject might face some difficulties and encountered error. Possible errors and subsequent checks are described together with the risk of transferring the errors from tax records into accountancy.
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The issue of transfer of tax records to bookkeeping of a selected subject
Kabeláč, Jan ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.
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The issue of Transformation of Tax Evidence into Financial Accounting for the selected subject
Burián, Václav ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
The main goal of this thesis is the evaluation of issues with the transformation of tax evidence into financial accounting and analysis of the tax incendence at a pre-selected business subject.
In the literature research, the methods of evidence the business activity are characterized and then the differences between them are specified. Furthermore, all the parts of transition from Tax evidence into Financial accounting are described. To elaborate the theoretical background there are used the corresponding special literature, lawfully regulations and websites, which are dealing with the issue.
At the beginning of the practical part, the selected subject, which is realizing this transition, is charecterized. Subsequently, all parts of closing financial statement by tax evidence and then, the transition of this method of evidence the business activity into financial accounting are described. In the final part, all parts of closing financial statement are depicted again by the financial accounting in the first year, the tax incidence is quantified and then the recommendation how to minimize the tax incidence through tax optimizing is proposed.
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The issue of the transition from tax evidence to accounting
Kocábová, Irena ; Šišková, Jitka (advisor) ; Ulrich, Milan (referee)
The bachelor thesis deals with problems associated with the transition from tax records to accounting.
The theoretical part is briefly characterized the tax and accounting records. Some basic differences of these methods of keeping records.
It is also analyzed the transition from tax records to accounting, both from an accounting and tax perspective. Described herein are various kinds of transition and their reasons.
The private part of the work on a model example illustrated the steps of the transition, then quantified the impact of taxation and drafted its optimization.
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The problem of wage costs and benefits
Gremmelová, Pavla ; Šišková, Jitka (advisor) ; Vostrovská, Hana (referee)
The theoretical part is focused on the search process in the literature. The first part of the first defines the basic concepts that relate to the topic. The issue of rewarding employees with whom he is related charges state organizations, revenue Authority, the social and health insurance. Furthermore, the method of calculation of net salary and subsequent postings.
The second part is dedicated to the field of benefits, its generic division, finance, tax returns and the subsequent recognition of the selected type of benefit, namely the vouchers. In the practical part defines the characteristics of the company, employees and the payroll system in the company. The basis of a questionnaire regarding satisfaction with the system of benefits, which was conducted with employees of the company and subsequent model calculation, which is designed according to information obtained optimal solution structure of benefits in the company.
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Creating a Conversion Bridge the Transition from Tax Accounting Records for a Particular Business Entity
Mášová, Monika ; Štáfek, Pavel (advisor) ; Lenka, Lenka (referee)
Czech legislation provides individuals listed in the Registry to choose whether to register your business choose the method of tax accounting or bookkeeping. The purpose of this thesis is then build a conversion bridge when a businessman goes voluntarily or compulsorily from tax records to accounting, and a description of individual steps of this transfer.
The basic sources, which are tax records and accounting controls and of which were also drawn lessons for the preparation of this work, the Act no. 563/1991 Coll., On Accounting and Act no. 586/1992 Coll., On income taxes.
The literature search is individually characterized by tax records, accounts and switch from tax accounting records. The next part is then drawn from theoretical findings in the literature search and their application in processing conversion bridge for a particular business entity. The practical part is formed by the bridge is a suggested solution with regard to tax liability business entity.
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Social aspects in the Czech tax system
Aubrechtová, Markéta ; Vostrovská, Zdenka (advisor) ; Vebrová, Ludmila (referee)
This diploma thesis deals with the tax reliefs, focusing on direct taxes in the Czech Republic. First, I have chosen those tax reliefs that have a social element. The thesis deals with their evolution and their comparison with other countries. Furthermore, the thesis examines the tax reliefs in more detail in terms of their objectives, utilization, and efficiency conditions. This is achieved with using various tax load indicators and effective taxation, comparing costs and additionally also the views of experts. Generally, however, this issue lacks a comprehensive study and analysis, and thus also the particular data. Tax reliefs along with social benefits constitute a redistribution system. Their costs and impacts are different. At the beginning of the writing of this thesis, I thought that the tax system should primarily be transparent, simple, focusing on its primary fiscal function and should therefore be free of social politics. I have, however, changed my opinion, because it has turned out that the social tax elements have their positive specifics that are difficult and expensive to transport to the system of direct benefits.
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