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Tax Optimisation of a Self-employed Student
Ilášová, Barbora ; Pěta, Jan (oponent) ; Kopřiva, Jan (vedoucí práce)
The bachelor's thesis is focused on the tax optimisation of sole proprietor which is a university student doing business according to a trade license. The minimization of social security tax is realized through a decisive income limit on which the mandatory participation in social insurance is derived. The practical part includes the total tax burden for the tax year 2022. Finally, the possibilities of optimization and selection of the most suitable variant, which is the least burdensome for the taxpayer, are evaluated.
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Metodic od Profit Distribution in a Company
Kalinka, Adrián ; Hobza, Tomáš (oponent) ; Kopřiva, Jan (vedoucí práce)
The thesis deals with the issue of possible division and payment of profits of a sole proprietor who is also the managing director and owner of a limited liability company in the Czech Republic, with a focus on both Czech laws and the possibilities of using employee benefits. The methodology developed aims to provide the sole proprietor with the greatest possible tax savings by selecting and applying appropriate methods, procedures, and to point out various ways and options for their payment. The thesis is focused on demonstrating the benefits of saving taxes and contributions for the sole proprietor through different possible ways of applying benefit variants and their payment. It offers a comprehensive overview of the analysis of possible alternatives logically ordered in specific contexts in the context of theoretical knowledge, chosen procedures, methods, acquired knowledge, and possible use of individual benefits. The analysis of paid incomes according to their amounts and types is the basic background for choosing the optimal variant in a specific business company, with regard to its specific characteristics resulting from its activities in the context of the legislation. The achieved result of the thesis is a reduction in costs associated with the payment of financial resources of the business company and the sole proprietor. The thesis will help founders of companies save costs associated with expenses for the payment of financial resources for their own needs.
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Tax Optimisation of a Self-employed Student
Ilášová, Barbora ; Pěta, Jan (oponent) ; Kopřiva, Jan (vedoucí práce)
The bachelor's thesis is focused on the tax optimisation of sole proprietor which is a university student doing business according to a trade license. The minimization of social security tax is realized through a decisive income limit on which the mandatory participation in social insurance is derived. The practical part includes the total tax burden for the tax year 2022. Finally, the possibilities of optimization and selection of the most suitable variant, which is the least burdensome for the taxpayer, are evaluated.
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