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Business Plan for a Dance Studio
Šmahelová, Nina ; Čalkovská, Eva (referee) ; Zinecker, Marek (advisor)
The bachelor thesis deals with proposal of a business plan for starting up a dance studio. It is divided into three parts. The first, theoretical part, defines the basic concepts that are necessary for the overall understanding of the topic. The second, analytical part, describes the current state of the market. The proposed part contains the business plan proposal.
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Business Plan for a Café
Malinová, Michaela ; Presse, Michal (referee) ; Zinecker, Marek (advisor)
This bachelor thesis includes a proposal for the establishment of a business entity operating in the service area, namely cafe. The theoretical part summarizes the basic concepts and legal requirements for the implementation of the business plan. In the practical part, analyses, financial proposals and possible solutions, which can influence the development of the company, are developed.
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Comparison of the tax burden on self-employed person in the Czech Republic and Slovakia
Sovišová, Zuzana ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
This bachelor thesis compares the tax burden on the self-employed person in the Czech Republic and Slovakia. The first chapter is dedicated to the tax systems in both of these countries, differences between them, and the basic economic geographical characteristics of these regions. The second chapter defines the term, self-employed person and compares the selected direct and indirect taxes in the Czech and Slovak Republic paid by the person to whom it is aimed the practical part of this thesis. The final section analyzes and compares the tax burden of the chosen entrepreneur in the Czech Republic and Slovakia in 2016.
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Taxation of selected forms of business with regard with regard to a potential social security benefits
Horčičková, Martina ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This thesis deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.
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The influence of free marketing communication tools on potential customers' behavior in field of swimming in small business
Dostálová, Sabina ; Honsová, Šárka (advisor) ; Šíma, Jan (referee)
This bachelor thesis deals with the influence of free marketing communication tools on potential customers` behavior in 3FIT Swim School. The most effective communication tools were presented using frequency based on the internal statistics containing the data of all potential customers interested in swim lessons and new customers who have ordered a swim lesson. Title: The influence of free marketing communication tools on potential customers` behavior in the swimming field of start up companies Objectives: The goal of this thesis is to evaluate the influence of free communication tools on customer`s behavior. We aim to analyze the number of requests expressing the potential customer`s interest in private swim lessons in 3FIT Swim School during the reporting period, always stressing out the free communication tools. Methods: The longitudinal retrospective study was set as a method. It deals with an empirical research in which the selected objective is being evaluated during a certain reporting period. The primary data of 3FIT Swim School were used for this thesis. Results: Based on the results of the study we consider each of the selected communication tools as a source of new customers. The highest number of requests was received directly on the pool deck, where business cards were given to the...
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Self-employed - burden of national budget or an opportunity for unemployed?
Mach, Tomáš ; Ochrana, František (advisor) ; Řípová, Karolína (referee)
This thesis focuses on the dilemma of self-employment. It tries to explore the relationship between self-employed people and public finances in general. The goal itself is an analysis of the relationship between public budgets and payments of the self-employed. But for more the thesis adds calculations of two hypothetic models of regulation and deregulation. Secondary goal is an evaluation of a self- employment status as solution for unemployment. Rational choice theory and prospect theory are also used along the way. As methods of research, the cost-benefit analysis and questionnaire survey was used. According to the outcomes of calculations etc. the result seems to be negative in economic way for current setup of payments with dominant loss of potential financial resources in retirement funds. Nevertheless, a number of savings also takes place. But even mentioned savings can't cover the discrepancy between potential incomes and real ones.
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Business Plan for a Tattoo Studio
Koláčková, Jana ; Karlík, Martin (referee) ; Zinecker, Marek (advisor)
This Bachelor’s thesis is focused on proposing a business plan for starting up a tattoo studio. It is divided into three parts which are interrelated. The theoretical part defines basic terms of selected topic. The analytical part describes current state and helps to classify the topic into broader microeconomic and macroeconomic context. The thesis contains the actual business plan.
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Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
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Flat-rate expenses in the income from the business of natural persons in the Czech Republic
Vlášková, Michaela ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis deals with the taxation of the income of entrepreneurs, who are used to determine the taxable lump sum expenses. Development rates of these expenditures went many changes, most of them were in 2013 and these relate mainly to the application of discounts and rebates on a husband, or wife. Examined the rate itself is flat-rate expenditure on the basis of comparison with actual expenditure. For the purposes of the practical part of the data obtained was used in the survey. At the conclusion of some of the proposals, as would a flat-rate expenses could increase revenue to the State Treasury.
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