|
|
Taxation of income of professional athletes
Pacholík, Václav ; Slintáková, Barbora (advisor) ; Kozubíková, Pavlína (referee)
The main objective of the Thesis is to specify the crucial aspects of professional football players income taxation in the Czech Republic. These incomes are taxed according to the section 7 Income Tax Law. The Thesis is also aimed at taxation of non-resident football players. The international taxation is explained on the Model Tax Convention on Income and on Capital and on the Czech Income Tax Law. In the second part of this Thesis the fictious tax duty of selected football palyers is layed down. key words: professional football player, income tax, income tax
|
|
|
Analysis of development of tax revenue in Czech republic
Bravencová, Alena ; Hartlová, Alena (advisor) ; Kubátová, Květa (referee)
This thesis provides analysis of the development of tax revenues in the Czech republic for period from 1993 to 2010. The focus is on tax of income which is paid by individuals and on tax of income paid by corporation. The main aim is to analyze the development of total tax revenue of individuals and corporation in connection with changes in nominal tax rates and others structural elements. In last part of this thesis are measured impacts of changes in tax rates and tax burdens of income tax.
|
|
|
The aspects of taxation in insurance industry
Bradnová, Eva ; Ducháčková, Eva (advisor) ; Daňhel, Jaroslav (referee)
The thesis is focused on problems concerning taxing in the insurance industry. Insurance industry is characteristic with specific labels, which involve also taxation. The main subject of the examination is taxation on incomes in connection with insurance. The first part is focused on personal income taxation, especially taxing of insurance benefits. Then the thesis deals with tax concessions of the life insurance. The main theme of the second part is taxing of insurance companies' incomes. From the view of corporate income tax, the main differences are caused by actuarial provisions, so the main attention is paid to them. Both parts include the international comparison.
|
|
|
Taxation of movable assets
Slabá, Radoslava ; Slintáková, Barbora (advisor) ; Dugová, Alena (referee)
This thesis deals with taxation of movable assets.Movable assets are sold every day. we can sell things, which are for our needs or things which are for our bussiness activity. Taxation of movable assets is different.Target of my work is taxation movable assets on Aukro.cz
|
|
| |
|
|
The influences of the Income Tax Act on Entrepreneurial subject's behaviour
Pokorná, Alžběta ; Procházka, David (advisor)
The main goal of the Bachelor's thesis is to find the most suitable solutions for the tax liability optimalization of income taxpayers. The thesis deals mainly with the influences on subject's behaviour, which appear as the results of changing the Income Taxes Act. From this point of view, the thesis is focused on the reform of public finance, which mostly came into force on 1 January 2008. In the beginning of the thesis, there is described the law system of the Czech republic and defined Entrepreneurial subject. Next parts are focused on separate areas of tax liability optimalization, such as taxes depreciation, leasing and cash pooling. The last chaptor deals only with problems connected with self-employed persons.
|
|
|
Financial aspects of company's estabilishment
Vrátil, Tomáš ; Tyll, Ladislav (advisor) ; Doláková, Helena (referee)
This bachelor thesis defines in the first chapter of the theoretical part some important terms connected to this topic. The second chapter of the theoretical part considers taxation of wages and earning of entrepreneur. In the third chapter are mentioned legislative forms of entrepreneurial activity especially their dependence on the amount of share capital and personal liability. Influence of accounting legislation and some accounting principles are object of chapter forth. The last three chapters of the theoretical part are attended to the following documents: business plan, business budget and financial plan. At the beginning of the operative part, the fictive company called APC účetnictví, audit s.r.o. is introduced by means of business plan. Business budget and financial plan are presented in the second chapter. These documents respect requirements for distinction of VAT and non VAT-payer and also various options of capital financing. In the last chapter of the operative part I evaluate expedience of business activity with respect to various options of capital financing and enterprise as VAT or non VAT-payer.
|
|
|
Socio-economic situation of the self-employed persons
Neubertová, Kamila ; Krebs, Vojtěch (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.
|
guest ::
