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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
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Providing benefits to employees from the point of view of company tax optimisation
VEJBOROVÁ, Hana
The main idea of this diploma thesis is to analyse benefits, which can be provided by employers to their employees with regard to the impact on the personal income tax base and corporate income tax base. The analysed employee benefits include tax and deduction benefits, whether they can be regarded as tax deductible expenses and whether they are included in the taxable income of an employee. The benefits provided in DELTA a. s. based in Kardašova Řečice were analysed. Their extent and impact on the tax base were examined in this company. The thesis also examines, whether it is appropriate to adjust the benefit system or not.
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The Flat Tax Application in The Czech Republic in Relation to Tax Revenues of State Budget
BŘEHOVSKÝ, Miroslav
This work deals with problems of flat tax, especially problems of personal income tax. The introduction is focused on Czech tax reform´s characterization, especially on reasons of this reform and on expected benefits. Subsequently there are mentioned and analyzed principles of a good tax system and of course there are mentioned the key principles of the flat tax. The practical part of this work deals with the flat tax´s impact on the state budged - could flat tax decrease income to state budget and consequently increase the public debt? In summary are recapitulated all facts about Czech flat tax. Follow there is evaluation of this reform {--} if flat tax encourage economic growth and if flat tax simplifies the tax system, if is Czech reform successful and reform´s advantages and disadvantages.
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Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting
VRÁNOVÁ, Eva
The name of my bachelor dissertation is ``Running the Tax Records at the Farm; the Issue and Peculiarities of Farming; Comparison with Accounting{\crq}q with the main objective of considering the choices of running the accounting, tax records and using the lump cost deduction within the conditions of the particular farm. The choice of tax records is assumed. Within its intentions, the aim is to identify the problem areas and compare with the option of accounting management, particularly regarding the items of animals, claims and in connection with the legislation changes. The dissertation is divided into the theoretical framework and a practical part. The practical part evaluates the tax records running in comparison with the accounting and using lump costs. Additionally, problem areas have been identified, such as accounting regarding plant and animal production, calculating the social insurance and individual income tax. Furthermore, the practical part indicates the conversion of the tax records as run by the farm owner into the accounting. The calculation of the social insurance and individual income tax is outlined, since they have been affected by significant changes in recent years. To do the calculations, I have used the data provided by the businessman.
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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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Effective tax rates of the personal income tax in the EU countries
Černá, Kateřina ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.
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Comparison of profit taxation by legal form of business
Homolková, Lenka ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This diploma Thesis was focused on comparison of profit taxation by legal form of business. Two legal forms were chosen - sole trader and limited company. The main objective was to compare the effective rate of taxation of defined incomes in the period 2003 to 2009. The maximum amount of income produced was set to 5 million CZK. A secondary goal of this work was to describe and analyze which types of income can one reach through doing business via Ltd. In the final analysis, when compared with the sole trader have been used only the most common types of income.
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