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Proposal For Solution of VAT Optimization
Šmatlavová, Alena ; Cenek, Jan (referee) ; Svirák, Pavel (advisor)
Present baccalaureate thesis portrays firm tax burden regarding value added tax. Part of this thesis are necessary information, procedures and solution proposal for the best way to optimise this tax burden and to reach the reduction of tax liability in terms of value added tax. This the firm saves financial means, which it can effectively invest.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Identifikace rozdílů ve zdaňování příjmů fyzických osob v České republice a Velké Británii
Kubešová, Dominika
The bachelor thesis deals with the identification of differences in personal income tax in the Czech Republic and Great Britain. The theoretical section details the tax system of the two countries, with a focus on individuals. In the practical part, the personal income tax of each country is represented numerically and compared with the subsequent application of changes in the taxation of individuals in the Czech Republic as well as an assessment of the impact these changes would have had on individuals, employers, employees and the state. The proposal on the basis of the obtained results is recommended to Czech Republic to reduce the cost to employers for employees by 1% of social insurance, abolished the super gross wage and discounts subtracted from the tax base.
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Role daně z nemovitostí v Evropské unii
Solničková, Michaela
The bachelor thesis deals with the analysis of the real estate tax in the member countries of the European Union. The theoretical part provides characteristics of the real estate tax in the EU, including the definition of the object of taxation, the taxpayer, the tax base and tax rates. The practical part focuses on the development of the real estate tax revenue in the member states of the European Union from 1995 to 2011. It also analyses the share of real estate taxes in GDP and total tax revenue of the states. The conclusion of the practical part identifies the specifics of the application of the real estate tax in the European Union. Based on the results, the conclusion of the thesis proposes recommendations for modification of the real estate tax in the Czech Republic.
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Personal income tax of self-employer dealing with accommodation services
ZÁVODSKÁ, Iveta
Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.
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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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Corporate Income Tax and its Demonstration in Accounting
Kašpar, Martin ; Cardová, Zdenka (advisor) ; Ščerba, Richard (referee)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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