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Optimization of Natural Persons Taxation by Natural Person Income Tax with Concentration on Public Finance Reform 2008
JIŘIČKOVÁ, Irena
This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.
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Possibilities of personal accounting of employees and salary administration elaboration
ROUBALOVÁ, Šárka
There goes a number of tasks in company with need to acquire a new employee, his admission, possibly dissolution of labour relation with him, which are usually divided between personnel officer and wages accountant in the company. Personnel agenda management is personnel officer´s duty, wages sphere, which is not less important, is wages accountant´s duty. These acitvities are influenced by many rules and government regulations. Main laws with serious impact on labour relations are tax laws and labour code. All of these were subject to many changes in recent years. Main aim of this baccalaureate thesis is to evaluate influence these changes have on labour relations and it is a part of thesis theoretic side. At thesis practical part there are discribed particular tasks of personnel officer and wages accountant working for District veterinary administration for District South Bohemia, based at České Budějovice. Another aim of thesis is comparing and assessing wages software OKmzdy, which is used by wage accountant for wages agenda, and economic system POHODA.
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Possibilities of full integration assessed bases and tax base of individuals
Fialová, Barbora ; Vančurová, Alena (advisor) ; Charvátová, Jana (referee)
This bachelor thesis deals with the integration of the tax base of individuals and bases of public health insurance and social security. The aim is to identify gaps that prevent integration and basic outline of steps leading to this unification. Thesis is developed on the basis of existing legislation. It is divided into three parts. The first chapter describes the people involved in this issue and a process of calculating individual bases at each of the bases separately. The second chapter focuses on differences between the particular systems, mainly different approach to classification of revenue into individual bases. In the third chapter I introduce arguments for and against integration. Various stages of integration from zero to full integration are described.
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Tax system of Sweden
Kučerová, Zuzana ; Láchová, Lenka (advisor) ; Maaytová, Alena (referee)
The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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Accounting and Income Tax
Postlová, Jaroslava ; Müllerová, Libuše (advisor) ; Stejskal, Tomáš (referee)
The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
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Application of tax depreciation in the Czech Republic
Bulušková, Andrea ; Slintáková, Barbora (advisor) ; Schvábová, Andrea (referee)
This bachelor thesis analyses tax depreciation of tangible assets in the Czech Republic. Thesis concentrates on impact of tax depreciation on income of juristic persons. The work is divided into three chapters, which are logically connected. The first chapter descibes fundamentals and function of depreciation. There are the differencies between account and tax depreciation. The second chapter defines tangible assets, entrance price and methods of depreciation. Entrance price of tangible essets is transmitted into the expenses through tax depreciations gradually in several terms. Model situations of tangible assets tax depreciation use are in the third chapter.
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