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Payroll Accounting
Truhlářová, Eva ; Pelák, Jiří (advisor)
Abstract Main topic of my thesis is the Payroll Accounting. The work summarizes most of the areas that are related to this topic and the knowledge necessary in calculating the final determination of wages. Beginning the thesis mentions specific chapters from the Labor code which explain the facts about the start, changes and the termination of the employment contract then more detailed description of the arrangements performed outside of the employment contract and then working hours and minimum wages. Next chapter handles the actual payroll matters and the main principles of providing and paying wages. Large part of this thesis is devoted to problems of public and health insurance and social security. This chapter explains the notions and concepts of those topics. The following chapter focuses on a tax of personal income and fringe benefits with basic concepts and principles that shall be followed in calculations of this tax. The last section is devoted to the calculation of wages itself, starting with general "formula" and followed by an example in which the calculation and determination of wage is shown.
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Comparison of Finnish and Czech Tax System
Papežová, Marcela ; Francírek, František (advisor) ; Roun, Vlastimil (referee)
The aim of this bachelor thesis "Comparison of Finnish and Czech Tax System" is to give readers more detailed information about both tax systems. The first descpriptive part shows a short summary of the progress of Tax system in Finland and then characterizes tax systems of the Czech Republic and Finland. The principal part is devoted to comparison of tax systems from different points of view. The main aim is to compare tax systems of both countries. I focus mainly on comparing the portion of particular taxes on total tax incomes, administrative demandingness during paying taxes and comparing of the tax destiny. I worked out accessible information and I concluded that the construction of tax systems is similar but each one is based on different parameters. Despite this fact some components of Finnish tax system we could transform into the Czech tax system.
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Taxation of income of nonprofit organizations in the Czech Republic
Pavlínková, Sabina ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
The subject of this thesis is alternative approaches to taxation of nonprofit organizations. Interpretation of the Law on Income Tax is the taxation of nonprofit organization unique, and therefore my goal is to highlight the differences in tax liability in the case of different interpretations of this law, but also by using different methods or shift keying costs by activity among the main activities, if this option statutes authorize. All data used come from internal documents and accounting books of Prague's civic association, but because of the anonymization is not named. Evaluating all the alternatives can be considered that the ambiguous interpretation of the law may lead to different tax obligations and the law on income tax would be in this area was more specific.
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Accounting and Income Tax
Postlová, Jaroslava ; Müllerová, Libuše (advisor) ; Stejskal, Tomáš (referee)
The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
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Corporate Income Tax in Accounting
Šámalová, Marie ; Müllerová, Libuše (advisor) ; Zelenková, Marie (referee)
The aim of this thesis is to describe in detail the issue of accounting treatment for income tax of legal persons in accordance with current accounting and tax legislation. For a comprehensive understanding of the theory display the corporate accounting is appropriate to first deal with the two systems separately and only then proceed to define the operating results, respectively. tax base as one of the bridges connecting the two systems. Transformation operating results for the income tax base is outside the corporate accounting. Information provided by accounting systems are the most important basis for the determination of the tax at the entity. An integral part of this thesis is a detailed description of the accounting operations, which may be an entity in relation to tax corporate income to meet during the accounting, respectively. period. For clarity, the final part includes practical examples of application of the tax accounting theory.
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The sale of the enterprise and of it's part
Dávidová, Lucia ; Martiník, Karel (advisor)
The main topic of this project is the sale of the enterprise or of it's part, from the point of view of taxes, law and accounting mainly. The main point is to explain fundamentals of the enterprise as the object of business-law relations, analyze the selling-transaction and it's image in financial accounting, from the point of view of the accounting and also in tax evidence of each participated part. With using the knowledge of financial accounting, I explained these questions at one complex example. This project shows, that the sale of the enterprise as the Equity acquisition is complex topic, in which to observe come specific rules, laws, clauses, public notices not only czech, but also international law is necessary, that could lead to a successful conclusion of this kind of trade.
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Interactions between income taxes and social insurance
Trávníčková, Jana ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium.
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Tax optimalization
Malinová, Irena ; Procházka, David (advisor)
This bachelor work is about tax optimalization and tax search. There are described the main methods of searching for tax evasion and the main methods of tax optimalization. The work is divided into three parts. The first part is about crime in business activity, the second part is about the income tax optimalization and the last part describes the work of tax administrator.
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Adjustment of accounting profit on tax base
Kalivodová, Tereza ; Randáková, Monika (advisor)
The goal of my thesis on " Adjustment of accounting profit on tax base" is explain the issues the survey of the tax base. I specifically focus on finding profit on an accrual basis, on costs, which for tax purposes can or cannot be recognized and at the end of the impact of income tax on disposable income.
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