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Personal Income Tax in the Czech Republic and Italy
Brabcová, Zdeňka ; Rathová, Sylva Luang (referee) ; Brychta, Karel (advisor)
In my bachelor's thesis I deal with personal income tax in two chosen countries – the Czech Republic and Italy. My task is to compare taxation of individuals in both of the countries and to calculate total tax liability of a particular taxpayer, who receives different types of income. At the end of the thesis I try to evaluate the aspects of the tax system in Italy, which would be contributive even if established in Czech conditions and the other way around.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Evaluation of the Activities of a Public Benefit Taxpayer During the Covid-19 Pandemic in terms of Corporate Income Tax
FLANDEROVÁ, Klára
This diploma thesis deals with the activities of a public benefit taxpayer during the world pandemic Covid-19 in terms of corporate income tax. At the same time, it addresses hypothetical activities and their impact on income tax. The selected subject is a non-profit organization of secondary and secondary schools. This organization provided its financial statements as the main source of information for the processing of diploma theses. The work is divided into two parts. The first part deals with the determination of corporate income tax and the public benefit taxpayer. The practical part compares a year with a world pandemic with a year without a pandemic. Furthermore, the impact on tax is monitored if there is a change in the accounting methodology, or the ancillary activities of the contributory organization are completely stopped, or, conversely, the change in tax is monitored if the selected entity starts another new profitable activity, which would be the provision of confectionery courses. The conclusion of the work is an evaluation of the taxpayer's activities and recommendations are given in accordance with the theoretical part of the selected organization. In particular, it concerns the more careful elaboration of internal guidelines on the allocation of overheads. A comparison of the year affected by the Covid-19 pandemic and the year without government restrictions showed that there was no significant change in terms of corporate income tax.
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Self-employment from the point of view of Personal Income Tax
BĚČÁKOVÁ, Veronika
The diploma thesis deals with personal income tax, more specifically self-employed persons. Self-employed persons make up a large part of business entities. The aim of the work is to evaluate selected aspects of personal income tax in the performance of self-employment from the point of view of administrative complexity and the amount of tax. The work begins with a theoretical part, which defines the basic concepts and procedures for determining the tax under Act No. 586/1992 Coll., on income taxes. This knowledge is applied to 3 self-employed people in order to optimize their tax burden on personal income tax. Two entities are private farmers and the next self-employed person is a beautician. Their self-employment over the last 5 years, as well as the calculated tax amounts were analyzed and then a tax return for 2021 was prepared in order to propose an optimized tax calculation. The results of the final work show that these self-employed people do not use all optimization tools. Using all these tools would not be as effective as not using them. At the end of the diploma thesis procedures for reducing the amount of income tax are proposed.
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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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Daňové zvýhodnění v životním pojištění
Valentová, Tereza
The main content of this theses is to specify the conditions for applying the tax benefit to private life insurance and to evaluate the impacts in case of breaching these conditions. The partial aim of this thesis is to assess the impact on the amendment of the extraordinary selection act on the use of private life insurance as an alternative tool for creating savings for old age. Part of the thesis are the model examples, on which is demonstrated how the extra taxation is applied.
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Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Interactive Form for Tax Returns
Hél, David ; Hrivňák, Ján (referee) ; Hynek, Jiří (advisor)
This bachelor's thesis deals with the design and development of a interactive forms for tax returns in the Czech Republic which are easy to fill in for every taxpayer. For tax returns, official web application is provided. This official app contains imperfections, which are analysed in this thesis. The main goal of this project is to develop simple yes/no forms which will guide users through the whole tax return. Based on user's answers, application generates form, which can be submitted at revenue authority. At the current stage, the application successfully generates the Personal Income Tax form. In the next phase, we expect the involving forms for other types of taxes.
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