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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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Optimization of Tax Burden of an Individual
Jasná, Sabina ; Baženov, Václav (referee) ; Brychta, Karel (advisor)
The topic of this thesis is tax optimization of a selected subject. The subject in this thesis is a selected person from Czech Republic. The main objective of the thesis is to identify and evaluate the current tax burden and to optimize it, by the appropriate means. The introduction of the thesis consists of the theoretical background necessary to understand the practicalities of tax optimization. The first part of the practical unit consists of the calculation of the current tax liability of the selected tax payer. The second part targets on the current tax liability and how it can be subsequently optimized. This thesis also includes a focus on statutory social insurance and health insurance.
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Taxation of Craft Incomes
Gürtlerová, Lucie ; Macová, Marie (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxing of person incomes, especially on taxing of craft incomes. The aim of the thesis is to compare advantageousness of using some types of costs and optimization of taxpayer’s tax charge. This bachelor thesis describes the procedure for determination of duty, payments of social and health insurance rate and enterprise on the bases of trade license.
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Comparation of the Tax System of the Czech Republic and The United States of America
Heger, Václav ; Svobodová, Jitka (referee) ; Brychta, Karel (advisor)
This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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Tax Optimization of joint ventures
Havránek, David ; Haman, Miroslav (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with joint ventures in Czech republic from the perspective of income taxes. The paper describes the forms of buisness and their tax implications. Theoretical findings are afterwards applied on the collaborating persons. Afterwards, the calculation of tax liability in chosen forms of buisness is made. At the end, the results are compared and the optimal solution is suggested.
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Tax Havens and their Utilization
Malý, Jiří ; Krejčí, Stanislav (referee) ; Kopřiva, Jan (advisor)
Master thesis deals with tax havens and their utilization. In the teoretical part are defined fundaments of the tax havens and their utilization. Next part of thesis is analysis of tax havens in the Middle East. In this part focus is on coutries like Bahrain, Qatar or United Arab Emirates. Based of founded facts are concluded recommendations for concrete company with aim to reduce taxation.
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Transformation Project for Spin-off of a Company and its Accounting and Tax Consequences
Kotrmanová, Rebecca ; Kopřiva, Jan (referee) ; Tumpach, Miloš (advisor)
The aim of this thesis is to proof a significant importance for the company in line with business transformation, comes from combining accounting, tax and law knowledge. The first part of this thesis is focused on theoretical summarization of principal aspects of the transformation process of a corporation. The practical part analyzes company data and facts, which lead the management to realize this transformation project. Project of the transformation is processed in accounting based on these data. Tax consequences and possible optimization has been analyzed. The final part of the thesis concludes the consequences of the financial health and reporting activities. Comprehensive assessment of the transaction for divided companies is done in last chapter.
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