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Legislative Changes in Taxation of Individuals
Bělehrádková, Věra ; Vladík, Aleš (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on legislative changes of the Law of Income Tax since 2008. It deals with taxation of individuals in the concrete of depend activity. The thesis deals with other important changes during years 2008 to 2011 which affected all of payers and taxpayers. At the end of the thesis is compared tax liability of individual taxpayers over the years and proposed possibilities of tax optimization.
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Convention for the Avoidance of Double Taxation Between the Czech Republic and the Netherlands and its Application
Blažková, Jana ; Kocman, Lubomír (referee) ; Brychta, Karel (advisor)
This bachlor's thesis deals with problems of the avoidance of double taxation between the Czech Republic and the Netherlands with focusing on physical person. The bachelor's thesis analyzes the avoidance of double taxation with the Netherlands in order to provide a proposal to taxation income trought a model example. Among other things, the thesis is briefly describes the historical development of international double taxation, harmonization of direct taxes, the definition of basic concepts relevant to this problems, eliminate double taxation and the methods of tax collection for non-residents of the Czech Republic.
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Taxation of Students
Zvěřinová, Hana ; Pernica, František (referee) ; Kopřiva, Jan (advisor)
The bachelor´s thesis is focused on the taxation of incomes students. The first part of my work contains the theoretical background, the second part deals with the basic characteristics of the personal income tax. The third part includes information on social and health insurance of the students and in the last part there are given practical examples of calculation tax liability. Target of this thesis is to optimise tax liability and finding the optimal option for the taxation of incomes students.
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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Optimalisation the Tax Liability of Self-employed Person
Černá, Květoslava ; Voda, Tomáš (referee) ; Polák, Michal (advisor)
The bachelor’s thesis outlines the optimization of the Tax Liability.The goal of this paper is to scheme out the tax liability of the taxpayer with income from dependent activities, income from business activity and other independent gainful activity, income derived from capital and income from leasing using the income split among cooperative persons or joint taxation of marrieds.
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Project of Tax Liability Optimalization
Plachetská, Zuzana ; Morávková, Magda (referee) ; Polák, Michal (advisor)
This bachelor work is expected to give a review of individual income tax questions, because there are many people who get into touch with it. My goal is to inform others about the keystones of incomes, expenses and all aspects belonging to the income tax. I also try to lower a taxpayer´s tax burden as much as possible by showing him the best income tax calculation.
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Optimalization Proposal Regarding Tax Liability for Selected Firm
Baranyková, Michaela ; Hanyáš, Jaroslav (referee) ; Polák, Michal (advisor)
On the first May 2004 the Czech Republic joined the European Union. Entrepreneurial subject has now a lot of new occasions to carry business in other states of the European Union, for example in the Slovak Republic. The aim of my Bachelor work is to compare amount of delivery for entrepreneurial subject in the Czech Republic and Slovak Republic. I will mainly target the comparison of the amount of tax liability individual and system of delivery social and health insurance.
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Tax Management in Small and Medium-sized Enterprises
Hodinková, Monika ; Hótová, Renáta (referee) ; Široký, Jan (referee) ; Zinecker, Marek (referee) ; Sadovský, Zdeněk (advisor)
The dissertation thesis deals with the issue of tax management and defines the concept of tax management due to its use for small and medium-sized enterprises. The thesis deals with the current view on company tax liability management and is focused on the methods of tax planning, which expands in the historical context that stood at the birth of this new and in recent year’s constantly expanding phenomenon. A part of the dissertation thesis is innovation of methods that lead to management of company tax liability. The proposed method allows optimizing of the tax liability of small and medium-sized enterprises operating in the Czech Republic.
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