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Optimization of Tax Liability According to Chosen Business Form
Jančařík, Filip ; Sadílková, Jaroslava (referee) ; Polák, Michal (advisor)
This bachelor thesis is focused on the tax liability of natural persons in various forms of the business. It describes how the tax liability could be legally changed by a selection of the business form and also proposes a suitable form of the business for the specific natural person.

Taxation of Natural Persons in the Czech Republic and Germany - a Comparison
Königová, Jana ; Chybová, Lenka (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis is focused on comparison of taxation in the Czech Republic and Germany. Explains the basic concepts associated with the issue of taxation and describes the methodology of taxation of individuals above mentioned countries. The practical part gives specific examples of calculating taxation and comparison.

Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015
Bohůnová, Lucie ; Tomčala, Karel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with development of taxing natural persons from employment. It focuses mainly on changes that are supposed to take effect from 01 Jan 2014 or 01 Jan 2015. The purpose of this thesis is to compare the tax burden of tax payer’s income from employment in current period with period when the change comes into force, namely tax payer with low income, average income and highly above average income.

Analysis of the Corporate Enterprise of more Natural Persons
Sehnalová, Zdeňka ; Hartmannová, Iva (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is about the problems of corporate enterprise of more natural persons. It deals with the taxation of natural persons, which work in švarc system and their transfer to the association without legal subjectivity or a legal entity. It includes the recommendation the most suitable solution that entrepreneurs are not in conflict with the Employment Act and the Income Tax Act.

Insolvency resolution methods of natural persons in Czech republic
Šabatka, Jiří ; Smrčka, Luboš (advisor) ; Filip, Hynek (referee)
This bachelor thesis presents and describes insolvency resolution methods of natural persons according to actual Czech insolvency act. In connection with a significant increase of initiated insolvency proceedings in last three years is this thesis focused on extremely indebted households. First part deals with basic concepts and phases of whole proceeding. In second part reader discovers particular resolution methods, which are well known bankruptcy leading to liquidation and new institute of personal bankruptcy. These chapters clearly define differences, positives and negatives connected with each resolution method. Last part refers to specific advantage for debtors, which comes with personal bankruptcy. The analysis, necessary for creating this part, is based on real data from insolvency register.

Relationship of poverty and conflict in international affairs
Gabriel, David ; Dubský, Zbyněk (advisor) ; Druláková, Radka (referee)
This master thesis focuses on a relationship between poverty and conflict. The aim is to analyze poverty as a potential cause of internal conflict. The thesis is divided into two parts. The first part discusses the multidimensional character of poverty, the nature of a nexus between poverty and conflict and introduces modern concepts of economic causes of conflict. The second part tests if higher personal income reduces the probability of internal conflict to emerge. Both phenomena are transformed into a simple mathematical function in order to test their nexus. Characteristics of both regional and universal nature of their relationship are scrutinized. Finally, poverty is not universally believed to be a major cause of civil conflicts. However, poverty is suggested to be a major cause of internal conflicts if personal income is not high enough to satisfy basic human meets. The level of violence, under which conflicts are likely to emerge, is believed to be set at the level of 2$ (of daily income). #English version of the thesis is available per request.#

Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.

Taxation of Natural Persons in the Czech Republic and Slovak Republic - a Comparison
Štefánková, Stanislava ; Folprechtová, Lucie (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on taxation of natural persons in the Czech republic and Slovakia. It deals with the comparison of taxation of business income of natural persons, especially of those, who apply a lump-sum expenses. It also deals with legislative changes from 2008 to 2012 in lump-sum expenses in both countries. It also includes proposals de lege ferenda.

Analysis of the Current Opportunities of Natural Persons Investing Through Assorted Life Insurance in the Czech Republic
Pospíšil, Jakub ; Svobodová, Andrea (referee) ; Rejnuš, Oldřich (advisor)
Bachelor's thesis deal with about possibilities of modern mixed life insurance, through which can invest natural persons in the Czech republic. In comparation are contained my choice of insurance companies. This insurance companies have the biggest share of insurance in Czech republic. Theoretical part deal with notions and matters in this field. Practical part deal with comparation of insurance products of insurance companies in field of mixed life insurance.

Analysis of the Current Opportunities of Natural Persons Investing Through Assorted Life Insurance in the Czech Republic
Macháčková, Sylva ; Hermanová, Markéta (referee) ; Rejnuš, Oldřich (advisor)
Abstract This bachelor work deals with the investing by life insurance. It defines current possibilities of this form of the investment, its advantages and disadvantages, specific examples and a comparison. In its last part it outlines posibilities of investing out of life insurance within so called collective investment in the Czech Republic.