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The choice of forms of business income tax
Vlašicová, Iveta ; Tučková, Petra (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis is focused on choice of optimal legal form of business organization for actual business subjects. Main choice criterion is minimalisation of tax liability. The thesis specifies chosen forms of business organization, related differences in determining resulting tax liability and suggests the most optimal form.
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Taxation of Rent Incomes
Mikesková, Dana ; Štěrba, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on taxation of rental income achieved under § 9 of the Income Tax Act. In the theoretical part, the system of taxes in the Czech republic is presented, the procedure of taxation of individual income taxes, calculation of the resulting tax liability and the whole subchapter is devoted to rental contracts, their data and rents. The practical part compares the investment of natural person in a residential building and an apartment. It also includes the costs of this person and evaluation of real estate investments.
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Optimization of tax on corporate income in the selected company
BERÁNKOVÁ, Monika
The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.
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Tax Liability Optimization of the Taxpayer for the Personal Income Tax
NOVÁKOVÁ, Kateřina
The thesis analyses the issue of the individual income tax payers liability, or more precisely its optimization which is carried out in line with individual law changes and novels. In the determined period of 2008-2015 tax liabilities and tax burdens of three model households with different amounts of icomes have been calculated. The calculations have been made as annual tax clearing and the results have been compared by the average tax rate.
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Developments in taxing the income of self-employed
ŠMUCHOVÁ, Nela
This bachelor´s thesis deals with the tax optimization in a chosen self-employed person. The objective of this thesis is to elaborate several optimizing versions of calculation of tax liability. The first part is devoted to the theoretical knowledge and provides an overview of basic terms. Next part of thesis is focused 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. The main part is focused on determining the calculations of partial tax bases on income of individuals and analysis of differences between the tax bases set difference of income and expenses actually incurred and expenditure set percentage of income. The issues of taxation and tax liability determination are applied on selected self-employed person. The conclusion of this thesis summarizes the date finding which evidence the fact that any version of tax optimization reduces the taxpayer's tax liability.
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Students Taxation Optimization
Szmeková, Darja ; Waszutová, Michaela (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis concerns the taxation of income students. The work is divided into four main chapters. The first three chapters are focused on the theoretical foundations. The first part is focus on tax theory and clarification of fundamental concepts. The second part deals with general concepts relating to taxes on income of individuals. The last chapter theoretical part addresses the issue of social and health care insurance students. The last chapter my the bachelor´s thesis is devoted to the practical part. Based on theoretical knowledge, give several calculations of tax on individual employment contracts and evaluate which option is best for the student.
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