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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Accounting, tax and legal aspects of transformation the legal form of business natural person to a legal entity in condition of CR
BENDOVÁ, Eva
The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.
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Payroll accounting at employer and self-employed person
Hudcová, Michaela ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
Bachelor thesis deals with labour-law relations between employer and employee. It analyzes the employer's obligation to employee from the establishment to the termination of their working relationship. It focuses on personal and payroll administration, calculation of wages and their accounting. The thesis also describes payments of self-employed person to the national budget and to the budgets of health insurance companies. These payments are compared with staff costs. The result is, that the self-employed person pays less than employer and employee to the budgets.
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Tax burden of various forms of enterprise
Kurková, Kateřina ; Slintáková, Barbora (advisor) ; Hartlová, Alena (referee)
The bachelor work deals with comparing of tax burden of choice forms of business. The first part contains common legislation of personal income tax and corporate income tax. In the second part I characterize the choice forms of business and their ways lead of accounting. The last practical part includes calculations of tax burden at particular forms of business depending on the ways lead of accounting.
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Employment from the View of Current Legal Regulations and the Role of Employment Offices
PLÁŠILOVÁ, Eva
The dissertation deals with the current situation of the labour market, as well as presents legal wording in the field of labour law, employment law, labour code, their ammendments, and other important legal regulations. The aim of this work is an analysis of the existing situation of the labour market and the cooperation with employment offices and companies in the Czech Republic. In addition, it looks to define an understanding of the real situations and problems these institutions struggle with, using statistical and mathematical models learned during my studies.
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Topical problem selection insurable on social security and suggestions de lege ferenda.
ŠIŠKOVÁ, Petra
The bachelor thesis deals with the issue of premiums for the social security insurance and some related current issues. The social security system in the Czech Republic introduced a new institute of premium for social security on 1 January 1993. Within the reform of the social security system the principle of funding was replaced by the insurance principle. The fundamental change consisted in the fact that the insured persons pay premiums and the relation between the paid premiums and the pension and sick leave benefits is adjusted accordingly. The new system of social security insurance has experienced some changes since then, responding to the necessity to deal with problems of its implementation, as the transformation was systemic and very substantial. Even at present the implementation of the social security insurance is accompanied by problems, ambiguities and theoretical discussions about how the system fulfills its purpose, what are the positive and negative sides of its functions and what potential adjustments are required. The subject matter of my thesis is the current status of the legal regulations dealing with the premiums, stages of development and current issues. Based on the definition of the thesis topic the research was mainly based on non-numerical data. The objective of the thesis is to determine, describe and analyze the main problems encountered in the practical execution, lucidity of the existing legal regulations governing the premium for social security insurance for the contributors and payers of the premiums, particularly among the employees, employers and self-employed persons. Within the process of achieving the main objective some partial objectives were established to verify lucidity and usability in their decision-making and the relation between the paid premium and the amounts of the benefits from the insurance. Answers to the questions asked in the qualitative research were evaluated and compared with expert opinions and with the legal regulations. In agreement with the assignment of the bachelor thesis some hypotheses have been formulated, which may be verified by means of a further research, and related measures have been proposed.
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Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
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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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Socio-economic situation of the self-employed persons
Neubertová, Kamila ; Krebs, Vojtěch (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.
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