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Legal forms of business and their comparison in terms of tax burden
Chatrný, Adam ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on evaluating the possibilities of optimizing income tax when choosing a legal form of business in the Czech Republic. Three legal forms of business are selected for the purpose of comparing tax burdens, from which tax bases, tax obligations, and potential contributions to social and health insurance are calculated. The tax burden on individual forms of business is subsequently compared and assessed. The results are based on theoretical assumptions and tax laws from 2022. The form of self-employment has been chosen as the best legal form of business for the examined entities in terms of tax optimization.
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Comparison of the Tax System in the Czech Republic and Slovakia
KAMENÍKOVÁ, Štěpánka
The thesis focuses on comparing the tax systems of the Czech Republic and Slovakia. The comparison of tax systems first takes place on the basis of the description of Czech and Slovak taxes, where for example differences in rates or other parameters and social and health insurance contributions are included. Furthermore, the comparison is made on the basis of selected tax indicators, these indicators are implicit tax rates on consumption, labour and capital, effective tax rates, tax mix, tax quota and per capita gross domestic product in purchasing power parity. The period from 2017 to 2020 was selected for comparison. The values of these indicators were obtained from online statistical databases. In conclusion, the indicators were evaluated in terms of the tax burden.
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Personal income tax of self - employed persons
ŠMÍD, Marek
This bachelor thesis deals with the optimization of income tax for self-employed persons. The aim of the thesis is to compare different options for calculating the tax liability of a particular individual and to propose a legal saving on income tax. The thesis introduces the basic concepts of tax theory and the tax system of the Czech Republic with a focus on personal income tax and describes the significant changes in the relevant law in recent years. The thesis also describes health and social insurance contributions, which are in the nature of a tax. The tax base is determined as the difference between income and expenditure, with the proviso that expenditure may be actual or determined as a percentage of income. A new calculation option from 2021 brings a flat tax. The paper shows that each of these three methods benefits specific groups of profit tax payers. A properly chosen method even not only minimizes the tax burden, but in combination with the tax bonus can cause a negative tax.
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Income Tax from an employment aktivity for a selected group of taxpayers
ŽALUDOVÁ, Kristýna
The thesis deals with the issue of tax burden for selected subjects. As a general rule, every working person pays a tax from their incomes. For every taxpayer applies the same amount of income taxation. In the Czech Republic it is called the nominal tax rate and presents 15%. Despite this fact, each income has their own real tax rate. This happens due to tax advantages, rebates and state contributions, which is individual for each taxpayer. The thesis introduces the definition of taxes, tax system in the Czech Republic and mainly is focused on personal taxes. Subsequently, the thesis handles with calculating nominal and real tax on chosen subjects. Using a data analysis of the taxpayer, their real tax rate was determined and then compared with the nominal one. The conclusion evaluates the impact of the tax burden on taxpayers.
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International trade with transport-technology goods with focus on VAT and duties problematics
KAŠKA, Lukáš
The thesis deals with the issue of value added tax on the supply of goods to other EU Member States and the export of goods to third countries. The thesis also deals with exchange rate differences. It is important when trading with foreign companies to verify their VAT numbers, whether they are valid or not. The issue of value added tax is discussed with 4 examples with accounting and explanation, where in the first case the taxpayer is in another country and the second one is a non-taxpayer. In the case of export, the example is discussed where there is an export document (SAD) and there is not. As a result, if a company supplies to a non-taxpayer, it must report output VAT. The reverse is true if it supplies to a taxpayer, as it then supplies VAT exempt goods with a right to deduct. The other result is that if there is an export document (SAD) and it is certified by the customs, then the export is exempt from VAT. The conclusion, therefore, is that the entity must first verify the VAT number as per VIES system and then also that to reduce the tax burden it is advisable to trade with companies that are registered for tax. Another important fact is that the existence and confirmation of an export document is required when exporting to third countries.
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Excise taxes in the tax system of the Czech Republic
KNĚŽÍČKOVÁ, Simona
The term 'tax' means a mandatory and statutory payment that flows into the public budget which is non-refundable, non-equivalent and ineffective. The taxes with the matter of consumption are classified as indirect taxes. The tax is applied indirectly to the seller who pays the taxes. The seller adds the tax to the price of a product which means that the tax is transferred to the consumer who becomes a taxpayer that pays them indirectly. The indirect taxes are divided into two sections - general and selective taxes. The consumption tax belongs to the group of selective taxes. Taxes are regulated by the state which determines the subject of taxes, the tax rate and the obligation to declare and pay the taxes. The basic task of consumption taxes is to tax product that are harmful to the environment or human health. The products are mineral oil, alcohol, beer, wine and intermediate goods and tobacco products. The rate of consumption tax is determined according to the degree of harmfulness of the product and it determines the tax rate that is included in the selling price of the product.
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Cancellation of Supergross Salary and Its Impact on Effective Tax Burden of Tax-payers
Němčanská, Veronika ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with analysis of the effects of cancellation of super-gross wages on the tax burden of personal income of the taxpayers. The theoretical part of the thesis defines basic concepts related to personal income taxes, including a description of the super-gross wage, and then clarifies the method of calculating wages in accordance to applicable legislation of the Czech Republic as of 31 December 2020. In the practical part of the thesis, the proposed changes in the way of personal income taxes calculations are summarised and compared. Then, the thesis deals with the impact of the cancellation of super-gross wages in relation to employees, where model examples are used to compare tax burden of taxpayers in 2021 against 2020. At the end of the thesis, there is evaluated impact rate of the cancellation of the super-gross wage on a particular taxpayer. There was drawn up a tax return with identical incomes for years 2020 and 2021.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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History of village Koloděje until 1850. Insight to life of rural population
Kuprová, Karolina ; Foltýn, Dušan (advisor) ; Charvátová, Kateřina (referee)
This bachelor thesis deals with history of buildings constructed on the dominican lands in village Koloděje until year 1850. The aim of this thesis is, based on analysis of excerped written sourcices and literature, to discribe the origin and the development of buildings as well as to peek into the life of the local population and especially approach their strategy of paying off the tax and treadmill burdens. This thesis compares land taxes of houses on formerly rustic and dominican lands and also compares the tax burdens of houses on dominican lands in Koloděje and neighboring Běchovice.
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Taxation of income from the employment of a tax resident of the Czech Republic
GAJANOVÁ, Daniela
The aim of this master thesis is to compare the tax burden of income from employment in the Czech Republic and Austria and to calculate the amount of tax paid by a tax resident of the Czech Republic on foreign income. In the theoretical part, there are mentioned basic informations about the tax system of the Czech Republic and Austria. First of all the issue is a way to determine the tax base, what tax rates are in each country and wheater the tax can be reduced by some amounts. In the practical, the knowledge is applied to the calculation of payroll tax in the Czech Repub-ic and Austria. It compares the differences in the calculation and the amount of tax in both countries and evaluates the tax burden on the gross income of a resident of the Czech Repub-lic working abroad. It also describes the method of taxation of foreign income in the Czech Republic. It was found that the income tax burden in Austria is higher than in the Czech Republic. In the Czech Republic, the effective rate even reaches negative values - the tax bonus is paid out. Considering the high tax rates in Austria, this situation will never occur.
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