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Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
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Taxation Of Craft Incomes
Křížová, Denisa ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on taxing of personal incomes business under a trade licensce. The first part of the thesis describes theoretical knowledge of trade business, income taxes and payments of social and health insurance. These knowledge are then applied in the analytical part on the example of the particular taxpayer. The last part deals with possibilities of tax optimization.
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Tax Liablility of Students in the Czech Republic
Rozinková, Iva ; Uminský, Pavel (referee) ; Kopřiva, Jan (advisor)
Present bachelor’s thesis is engaged in the personal tax of students. It primarily focuses on the explanation and the summary of options for students when choosing labor-law instruments regarding to the following tax liability. Furthermore, it explains duties and possibilities in the social and health insurance. Practical instances of the general calculation of the optimal tax liability are also defined.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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