|
| |
|
|
Taxes in accounting of taxpayer with a focus on tax personal income
OBERTÍKOVÁ, Lucie
The Thesis is devoted to tax in the tax accounting entity with a focus on the tax on personal income. Aim of this Thesis was the calculation of the tax in a particular tax entity for the last five tax years. I tried to find a better alternative of the tax calculation and optimization by using the calculations. The Thesis is divided into six parts. The first part is devoted to content of the Thesis. At~the second part there are characterized the tax system of the Czech Republic and describe the different elements of the tax on personal income. The next part is described the methodology of calculation of the tax on personal income. Another chapter is devoted to changes in the law relating to income the tax in force since 2014. The penultimate chapter contains application specific tax on the taxpayer.The last chapter is the conclusion, which describes the results. To calculate the tax was chosen an individual, Mr. Miroslav Novotný, which operates in the field of masonry. There are counted and compared to lump tax and actual expenditures for this tax entity. On the end is a summary of these calculations. The conclusion contains a result that emerged from the work and it is suggested there which of the calculation should the taxpayer applied the next tax year.
|
|
|
Development of personal income tax in Russia
Rusanova, Irina ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
The main objective of this thesis is to describe the evolution of personal income tax in Russia over the past ninety years. In this work are marked by major changes in personal income tax. In writing the work was devoted attention to the legislation of the Russian Federation on the development of macroeconomic indicators of the state and the impact of political changes in Russia's tax system.
|
|
|
Personal income tax of self-employer dealing with accommodation services
ZÁVODSKÁ, Iveta
Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.
|
|
|
Analysis of the "Švarc system" in small and medium-sized enterprises
Hollmann, Tomáš ; Müllerová, Jana (advisor) ; Srpová, Jitka (referee)
Bachelor's thesis describes the problem of "Švarc system" in small enterprise in the Czech Republic. The thesis focuses on main advantages and disadvantages of this type of employment from the point of view of employers and also employees. This work provides information about components of wages, social security and taxation of personal income. Bachelor's thesis includes recommendations for companies and employees, who would consider this type of employment.
|
|
| |
|
| |
guest ::
