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History in the Self-employed Activities Taxation
Heger, Václav ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the natural person incomes from business and other independent activities and assesses its development from 2007 to the present. The aim of this thesis is to describe and evaluate developments in the legislative adjustments of selected enactments affecting the taxpayer´s final tax liability, that are consequently used and incorporated in the design part on the model examples solution.
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Taxation of Students Income from Employment
Stejskalová, Lenka ; Dyčková, Jana (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the students´ income taxation from employment. The thesis contains methodology of the tax base assessment and of the tax liability from natural person´s income from employment including reference to relevant legal regulations and with regard to changes set in this year. There are some model examples with calculation of an optimal tax liability. The thesis also contains the health and social insurance issue in case of students.
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Taxation of Students
Němcová, Hana ; Hromek, Zdeněk (referee) ; Kopřiva, Jan (advisor)
Bachelor's thesis focuses on the taxation of income. The first part contains tax theory, which explains basic information on the taxation of income and forms of employment suitable for students. In the second part we can find general information on income tax of natural persons, subject to income tax and methods of calculation of tax advances from monthly wages. The third part focuses on the system of social and health insurance. The last fourth part shows practical examples of calculation of tax obligations. The aim of the work is to find an optimal taxation for students.
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Optimization of Tax Payment by Company Proprietors – Natural Persons
Hamplová, Lucie ; Škrabiš, Václav (referee) ; Polák, Michal (advisor)
This bachelor thesis is concerned with optimization of tax payment by company proprietors, executive heads of limited liability companies. It results from the rules of business law and labor code. The applied part includes an analysis of current financial situation of a company and models for assigning optimal tax payments by company proprietors, executive heads. At the conclusion, the bachelor thesis evaluates which model is optimal for the company proprietor and the company.
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Concept of legal personality in Roman law
Bayer, Tomáš ; Bělovský, Petr (referee) ; Falada, David (advisor)
(resumé) The Concept of Legal Subjectivity in Roman law The goal of this thesis is to present the concept of legal subjectivity and legal capacity in Roman law and to demonstrate how this subject is connected with essential issues in Roman law such as citizenship, personal freedom and personal status. The first part of the thesis introduces the concept of legal subjectivity and offers definitions and descriptions of legal subjectivity and legal capacity provided by reputable legal experts and historians. The second part of the thesis focuses on the legal subjectivity of natural persons and consists of several chapters which further elaborate on specific subchapters to the main topic of the second part; specifically: citizenship, personal freedom, slavery and personal status in the Roman family. The concept of Capitis Deminutio, which is so specific to Roman law and non existent in modern legal systems, is also discussed in this part of the thesis. The second part also attempts to shed light on the abundantly discussed topic of the legal position of women in Roman society My endeavour was to point out that laws governing women, which would be considered discriminatory by today's lawyers, were functional and naturally accepted in Roman society. An explanation of the Roman legal institutions of...
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Application of the Convention for Avoidance of Double Taxation between the Czech Republic and Cypriot Republic
Pěta, Jan ; Fojtů, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis convention for avoidance of double taxation between the Czech Republic and the Cypriot Republic and focuses on the taxation of natural persons incomes. It covers the double taxation history and the basic concepts used in the international taxation sphere. Also, methods of tax collection from persons who are not residents of the Czech Republic are clarified. The end of the theoretical part of the thesis explains methods of double taxation prevention. The practical part introduces the case of the resident of Czech Republic who has income both in the Czech Republic and in the Cypriot Republic.
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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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