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Optimization and Analysis of Taxation of Student Entrepreneurs
Krejčí, Petr ; Paták, Miloslav (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is the analysis and subsequent optimization of taxation of student entrepreneurs in the Czech Republic. The theoretical part is devoted to information on business as a self-employed, the social and health insurance and of course taxes on personal income. The practical part deals with the analysis of tax deductions of an entrepreneur Petr Krejci and proposes options to minimize these contributions.
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Decision-making on the Choice of a Business Form
Irein, Vítězslav ; Kolářová, Jasna (referee) ; Brychta, Karel (advisor)
The diploma thesis focuses on decision-making process during choosing the form of business. It finds and describes the criteria that should be considered in this selection. These criteria compares and evaluates on a model situation in relation to the five chosen variants. The thesis contains suggestions of precedures leading to the choosing the suitable form of business, characterizes their advantages and disadvantages and presents situations in which the procedure is convenient to use.
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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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Comparison of social-economic status of self-employed persons in labor market in the Czech republic and Poland in 2014
Filgasová, Anežka ; Pavlíček, Tomáš (advisor) ; Kotýnková, Magdalena (referee)
This bachelor's thesis deals with the comparison of social-economic status of self-employed persons in the labor market in Czech republic and Poland. Self-employed persons constitute a significiant share of total employment. In the theoretical part of my thesis are briefly described economies of both countries, further is defined the concept of self-employed person and the historical development of self-employed is also described. This part also describes advantages and disadvantages of this form of employment and includes an explanation of "švarcsystém" ("blacksystem"), which is closely related to the self-employment. Practical part of my thesis presents a comparison of the tax burden of self-employed persons in both countries and comparison of the tax burden of the employees and self employed persons on model examples. This part also compares the current share of self-employed on total employment and shares of self-employed in each sector in both countries. In this part is described the historical development of the self employed persons from 1993 til now.
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Comparison of the Švarcsystem and an employment
Šírková, Michaela ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The diploma thesis deals with differences in employment and Švarcsystem. The work describes the basic concepts and principles of employment and Švarcsystem. It is based on current legislation on accounting, tax and legal. In the practical part it compares the tax burden on employment in difference of Švarcsystem and their different impacts on public budgets, as well as this problem is showed on actual court cases.
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Comparison of pension resources for self-employed and employees in the Czech Republic
Tykvová, Anna ; Prachař, Ondřej (advisor) ; Štípek, Vladimír (referee)
This bachelor thesis compares current pension resources for self-employed and employees in the Czech Republic. The core of the thesis is the calculation which compares the advantage of minimum deposits for pension insurance and their influence on the total pension amount. Using analytical methodology, the thesis compares the advantages of minimum deposits in combination with alternative savings for pensions or in an open shared fund. This work evaluates the minimum deposits, when combined with alternative savings as being profitable when we have long time for savings.
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Comparison of groups self-employed and employees in Czech Republic
Šantrůčková, Adéla ; Krebs, Vojtěch (advisor) ; Barák, Vladimír (referee)
The goal of this thesis is an analysis of situation between self - employed and employees with respect to tax duties and net profit. This topic is actual because constant changes tend to be miss-interpreted. Such interpretations often suites more political needs rather than truthfully reflect actual situation. Theoretical part will describe legal framework for self - employed and employees, explain major differences between two groups, describe over time evolution of private enterprise in our country. Pros and cons will be pointed out for each group. In case of self - employed, overall influence on the global economy will be described. The preface of analytical part will focus on construction and over time evolution of tax duties, namely income tax, health and social care. Following sections will list actual amounts of each tax duty collected, effectively evaluating situation of each group. The last section will focus on time evolution in number of self employed in an effort to point out actual impacts of measures taken in private enterprise environment.
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Taxes in Accounting of self-employed
NOVÁKOVÁ, Marcela
The aim of bachelor thesis is analyzing the issues of taxes in the accounting of self-employed person. At first some main terms of taxation theory and taxation system of the Czech Republic are explained for easier understanding of the problem. Then this thesis characterizes individual accounts for the register of taxes in accounting. The main part of the thesis is focused on the income tax of individuals and its structure. Important changes, which have come in the law of the income tax of individuals in the last years, are registered in this thesis. The issues of taxes and analysis of taxation duties are applied on the chosen workman since the time he became a self-employed. On the basis of the collected data the taxation optimization resolves if the expenditure incurred is more advantageous than the lump sum.
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