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Taxation of income of commercial companies and their partners (comparison of legislation in the Czech Republic and selected EU countries)
Lindauer, Adam ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
In this thesis, the author focuses on the issue of taxing the income of companies and their shareholders in the national regulations of the Czech Republic and another member state of the European Union. For the purpose of comparison, the author chose the island state of the Republic of Cyprus. The author employs a method of comparison to contrast key aspects of tax and commercial law between the Czech Republic and the Republic of Cyprus. The main objective of the author is to use a descriptive method to describe the structural elements of taxes in individual states, forms of legal entities used for business activities, and to summarize the fundamental differences between the two regulations. Additionally, the author evaluates the impacts of different approaches to taxation, as well as the legal provisions themselves, in both countries on the decision-making of potential investors and shareholders of business corporations regarding company headquarters from the perspective of tax optimization. Within the work, the author also analyzes the positive and negative aspects of various forms of business, the complexity of their regulations in the context of tax burden, and attractiveness for business. Special emphasis in each section of the work is placed on explaining the reasons for the reputation of the...
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The Proposal of Taxation Incomes Legislation Nonnursed Enterprise in the Czech Republic
Kříž, Martin ; Cabala, Martin (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis contains two parts, the theoretical part and the practical part. In the theoretical part of thesis is deal with brief history of prostitution, it’s developement as in europian measure so as in the territory of present land of Czech Republic, also deal with current situation of legally-taxation treatment. The practical part of thesis is focus on comparation of mention threatment with another europian countries and at the same time suggest how the new threatment can look like or how the old one might be innovated.
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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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Employment and Taxation of Foreigners from Ukraine
Pevná, Daniela ; Kopřiva, Jan (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the system of employment and taxation of foreigners in the Czech Republic. Foreigners coming from third countries specifically from Ukraine. Bachelor thesis deals with the explanation of the theoretical basics and the definition of the legal regulations governing this area. The obligations for employees and employers resulting from the employment relationship and the principles of taxation of nonresidents are defined subsequently.
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Taxation of Legal Forms of Business in the Czech Republic
Bobková, Michaela ; Mertová, Šárka (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the taxation of individual legal forms of business in the Czech Republic. There are some changes in tax legislation that may affect the taxation period in 2017 presented in the thesis. The theoretical starting points of the thesis are applied to a practical example, which deals with the choice of suitable legal forms of business in terms of optimizing the tax burden.
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