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Faktory ovlivňující výši inkasa daně z příjmů fyzických a právnických osob v České republice
Šebková, Lucie
ŠEBKOVÁ, L. Factors that influence the amount of the collection of income tax individuals and legal entities in the Czech Republic. Diploma thesis. Brno: Mendel university in Brno, 2015. The diploma thesis identifies factors that influence the amount of the collection of income tax individuals and legal entities in the Czech republic through multiple regression model. The thesis is also concerned to the topic of tax evasion and additionally as-sessed tax individuals and legal entities. In the last part are quantified impacts of legal possibilities that lower the tax base and tax liability in the Czech Republic. Based on the analysis, this thesis proposed recommendations for tax policy.
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Earnings processing in business firm
BRŮŽKOVÁ, Kateřina
All incomes are liable to income tax. Calculation of net wage from 2007 till 2009 is described in this bachelor thesis. To last year calculation was used wage computer software. Main concept of labour law is engaged in theoretical part. I have tried to represent the part of labour law which is the most used in routine. Legal chages are practically shown in practical part of the thesis. Year 2009 is processed in wage computer software so correct result can be checked.
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Tax Optimalization of The Business Subject
NĚMCOVÁ, Radka
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of a five-employee company and propose the best solution of tax minimization of the particular company. Eight possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Tax Optimalization of The Business Subject
NETRDOVÁ, Michaela
The market economy makes heavy demands upon enterprises. They must achieve the best possible results. The tax optimization for individual entities is an important part of business finance which enables to minimize taxes.In my bachelor{\crq}s thesis, I have focused on the personal entity tax optimization. The aim of the thesis is to find an optimal tax solution, especially the Natural Persons´ Income Tax and to accomplish that, the self-employed person will have the lowest possible tax duty.Eight possibilities of tax optimization are mentioned in this thesis, namely tax relief when providing for donations, a superannuation scheme allowance, the interest charged on housing needs, the depreciation of fixed assets, the flat tax expanse, the division of the profits to the cooperating person and the division of the profits to the participant of the association. The aforementioned options indicate the best ways of minimizing the tax burden.
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Tax Concessions for Children
POLÁNKOVÁ, Luďka
This Bachelor`s Analysis is not restricted to current forms of tax concessions for children only, one section of the theoretical part describes the development of earlier exercisable non-taxable basis of the tax, namely from the moment of beginning the Czech Republic in 1993 to the end of 2004, later the substantial part of the tax support was transformed to the tax reduction. It focusses also at social rank of families with childern in the Czech Republic and in the context of these concerns is further resolved the natural person incom tax and possibilities of its optimisation in frame use by applicable tax support. Practical part is focussed mainly on calculation of amplitudes of taxation incidence by using specific forms of tax support for the selected household with children, including primary non-taxable parts of tax basis. The goal of the analysis is so not only the identification of specific forms of tax concessions for children, but especially their practical application and evaluation, which one assist mostly or even assisted of stated social group.
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Tax of income of individual in 2006 and its comparation with Slovakia
HŮLOVÁ, Petra
Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.
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Mzdové účetnictví - teoretické a praktické souvislosti
Kubů, Věra ; Procházka, David (advisor)
Smyslem práce je snaha přiblížit obecný postup týkající se výpočtu a účetního zachycení mzdových nákladů. Jsou zde zmíněny a popsány tři zásadní novely zákona o daních z příjmů platné od r. 2005, 2006 a 2008 s odkazem na další dotčené právní normy a vyhlášky. Mimo jiné se práce věnuje i ostaním složkám mzdy spolu s právy a povinnostmi zaměstnavatele jak vůči zaměstnancům, tak vůči státním orgánům.
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Tax allowances in personal income tax in selected EU Member States
Veselá, Veronika ; Vančurová, Alena (advisor) ; Láchová, Lenka (referee)
The content of this thesis is a detailed analysis of individual types of tax allowances provided to individuals - residents, focusing on selected states of the European Union. Tax allowances are considered deductions, allowances, credits and tax band with a zero tax rate. The author explains the differences between these types of tax allowances, analyzes the types of tax allowances granted in selected states of the European Union and examines the tax yield of the basic types of tax allowances of the taxpayer with an average gross wage.
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Uplatnění slev u daně z příjmu fyzických osob v nových členských státech EU
Veselá, Veronika ; Lojdová, Alena (advisor)
Práce je zaměřena na uplatňování slev na dani z příjmu fyzických osob u nově přistoupivších států Evropské unie. Najdeme zde obecné vysvětlení rozdílu mezi uplatňováním odpočtu od uplatňování slevy na dani společně s vysvětlením dané problematiky na názorných příkladech. Dále se práce zabývá konkrétními možnostmi uplatnění slev u daně z příjmu fyzických osob u nově přistupujících států EU. V závěru najdeme tabulky s procentním vyjádřením jednotlivých uplatnitelných slev vztažených k průměrné mzdě pro jednotlivé státy.
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