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Application of VAT in the EU
Janíčková, Petra ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis deals with the application of value added tax in the European union and VAT refund between states of European Community. At the same time this thesis pays attention to Council Directive, which was written for VAT refund, goods and services which the VAT refund does not apply for. It includes suggestion to improve value added tax refund system.
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Optimization Taxation of Students
Hudec, Zdeněk ; Felklová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is dealing with taxation of students' income. It is divide into four parts. The first part is dealing with taxes in theory, it contains explanation of basic terms. The second part is dealing with theory of personal income tax in general. Next part is about social health and insurance. Last part is practical, it contains calculation tax liability for individual possible variants. The main aim of this thesis is to find an optimal variant which would be the most favorite one for students.
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Personal Income Tax in the Czech Republic and Italy
Brabcová, Zdeňka ; Rathová, Sylva Luang (referee) ; Brychta, Karel (advisor)
In my bachelor's thesis I deal with personal income tax in two chosen countries – the Czech Republic and Italy. My task is to compare taxation of individuals in both of the countries and to calculate total tax liability of a particular taxpayer, who receives different types of income. At the end of the thesis I try to evaluate the aspects of the tax system in Italy, which would be contributive even if established in Czech conditions and the other way around.
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Taxation of Students
Zvěřinová, Hana ; Pernica, František (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the taxation of incomes students. The first part of my work contains the theoretical background, the second part deals with the basic characteristics of the personal income tax. The third part includes information on social and health insurance of the students and in the last part there are given practical examples of calculation tax liability. Target of this thesis is to optimise tax liability and finding the optimal option for the taxation of incomes students.
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E-Government in Czech tax administration
Plaček, Tomáš ; Rašovský, Evžen (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis deals with concept „e-Government“. Explains the basic principles of electronic communication with public service, concerns with the security of informations, which are delivered to offices via internet and explains the access possibility for companies and also for citizens. This work describes services, which e-Government offers above all in resort of tax administration and tax institutions. Part of this thesis is a research of using e-Government services among companies.
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The Income Tax of Individuals, Comparison of Slovak and Czech Republik
Kromková, Katarína ; Filipová, Vladimíra (advisor) ; Valasová, Elena (referee)
The main aim of my bachelor thesis is to compare the tax on income of individuals of Slovak and Czech Republic. To solving I used a combination of descriptive and comparative methods. The first two chapters are focused theoretically and the third is a practical application of the tax burden of Slovak and Czech republic, As an example I used a creation of a tax return in both countries. The main finding of my work is that the tax burden of individuals is much more favourable for taxpayers in the Czech Republic. Not only a different tax rate, but also the impact of other indicators, such as the application of tax allowances, discounts for the taxpayer and tax credits for children play a major role.
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Tax control in accounting and legal context
Vrbová, Lenka ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The bachelor thesis gives a handle for the purpose of a tax control issues unconventionally, by combining the two perspectives, law and accounting. It defines the basic concepts, which are tax administration, tax administrator, tax control. Tax control is characterized from the perspective of law, it's initiation, progress and termination. It also deals with the rights and obligations of the taxpayer and the tax administrator, which are imposed to them for the purpose of tax control by the Tax Procedure Code. The work focuses on selected accounting areas that tax administrator most scans. Ordering these selected areas within the chapter respects the process of transformation of the accounting profit before tax at the corporate tax base. At the end there are connected the selected findings from the published financial controls Czech tax administration.
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The Taxation of Natural Persons Not Rezident on Territory of the Czech Republic
FALTÝNOVÁ, Jaroslava
This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.
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Comparing process single entry bookkeeping in the programme ÚČTO and MONEY
FROLÍKOVÁ, Monika
The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.
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