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National reverse charge in the building industry with a focus on effect by selected provider
MAREŠOVÁ, Klára
The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.
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Suggestion for prevention methods in the field of tax criminal offences of non-entrepreneurial persons
JIRAN, Petr
This thesis deals with prevention of tax offences by non-entrepreneurial individuals. The reason behind this is increasing criminality of people who commit such offences mainly from ignorance of tax law and substantive law of tax regulations and at the same time the absence of any basic training manuals for this information-disadvantaged group of people. This thesis describes the usual cases of tax offences committed by the public sector, while attention is paid to the crime prevention. The aim of this thesis is to develop a comprehensive guide for people without specific knowledge in the field of taxation, which defines procedures for crime prevention and possible penalties for failure to comply with tax obligations.
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Social Aspect in Income Tax for Selected Households
TICHÁ, Lenka
The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.
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Financial management of a sole trader farmer with emphasis of subsidies utilization
ČECHUROVÁ, Martina
Agriculture is a very important activity and it has many functions. This branch has its certain economic specifics that are described in detail in this thesis. The thesis explains in detail terms grant, possibilities of accounting, possibilities of getting grants and consequences as well resulting from it for a farmer. These duties are shown by way of example of a young businessman. Bookkeeping of stock especially animals and differences in tax liability is the significant part of the thesis. This thesis evaluates the management of agricultural enterprises in the period before the transfer of his father's farm and the changes that occur after the transfer.
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The changes in the tax burden on labor after 2015
Dubinová, Petra ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
The bachelor thesis deals with the change in the tax burden on labor after 2015. My main goal is to compare the total contribution load between 2012 and 2015. In the first part I am describing the changes that occur as a result of the tax reform. I am comparing the construction of the taxes and premiums before and after reform. Then I am analyzing the impact of those changes on the individual taxpayers. In the various chapters I have chosen an employee or self-employed persons which are applying various discounts and deductions on their taxes. The comparison is done by the tax progressivity index and effective tax rate.
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The influence of accounting methods on the tax base of income tax
Svitlík, Martin ; Jirásková, Simona (advisor) ; Skálová, Jana (referee)
The thesis try to answer the question if it is possible to influence the tax base of corporation income tax by different accounting methods, and thus the final tax liability. The opening theoretical chapters deal with the relationship between accounting and taxation. Following chapters analyse parts of accounting and try to find accounting cases, which would confirm the claim. At the end of each chapter is placed the example which clearly demonstrate the idea written above.
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Tax issues of my chosen company
Šašková, Lenka ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
My thesis deals with analysis of my chosen company in terms of taxes. Taxes are compared in the period 2007-2009. The first part contains the basic characteristics of the company, its activities, profits, revenues, as well as basic financial analysis. The second part focuses on the tax liability. This part describes all taxes and the amount of taxes is compared to the period. The third section builds on second part. It focuses on tax optimizations.
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The influence of creative accounting on reduction of tax basis
Mikeš, Jan ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis should typify different real ways of tax basis interferences with the help of creative accounting. My thesis describes different examples uncovered by the tax office - reduction of revenues, rise of costs, acceleration of costs or relationships between related persons, that have an influence on tax basis. Components of my thesis are also the chapters on personal consumption of businessman, deficits, surpluses and mistakes.
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Accounting and Tax Condition of Civic Associantion
VOMELOVÁ, Petra
The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.
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Tax Optimalization of The Business Subject
KLUZÁKOVÁ, Olga
The subject of this diploma thesis is the tax optimisation of a selected business entity. The thesis aims at finding the most optimum tax solution possible, especially of corporation income tax in order that the selected entity has as low tax liability as possible. The diploma thesis is divided into a theoretical and practical part, each of which is divided into individual chapters and subchapters, dealing with specific problems. The introduction of the theoretical part includes basic terms relating to tax issues, general data on the taxation system of the Czech Republic. The following and, simultaneously, most comprehensive chapter is devoted to corporation income tax, namely for the reason that the practical part deals with alternatives of optimisation of corporation income tax. In these chapters I proceeded mainly from the current wordings of tax laws and other specialised publications. The practical part of the thesis provides, one by one, suggestions of individual alternatives for reducing tax liability, which are subsequently theoretically explained and practically calculated. When calculating the individual alternatives I proceeded on the basis of exact data and details that the selected enterprise had been provided to me. Thanks to it, I had the opportunity to obtain a good knowledge of its internal functioning, economic situation but also the ownership structure. A summary of these resultant alternatives is then given in chapter 7. It exactly shows what impact each of the alternatives would have on the enterprise{\crq}s tax liability and what the tax liability would amount to if all the alternatives proposed were used.
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