National Repository of Grey Literature 161 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Information Obligations as Set for Business Entities with a Focus on Income Tax and Social and Health Security
Světlíková, Jiřina ; Slováčková, Marie (referee) ; Brychta, Karel (advisor)
The master thesis is focused on systematization of the rules related to the information obligation of a limited liability company, which are relevant for tax administrators and social and health insurance administration. The theoretical part of the thesis defines the basic concepts and key characteristics of the issue. Other parts of the thesis deal with the compilation of lists of individual information obligations of a business entity, according to the authorities to which they are reported, supplemented by sanctions and protective measures that are related to individual information obligations.
Proposal to Introduce a Tax on Sugar in the Czech Republic
Lamačová, Markéta ; Brychta, Karel (referee) ; Semerád, Pavel (advisor)
This thesis focuses on the implementation of a sugar tax in the Czech Republic and evaluates the tax from the perspective of expected profitability. Attention is paid to the arguments for taxing sugar, specifically its negative impact on public health. The introduction of a sugar tax in the Czech Republic is based on the experience of selected countries, which have introduced a sugar tax. The effects and impacts of this tax have been compared and analysed. The result of the thesis is a proposal of sugar taxation under our conditions and the shortcomings occurring in the observed countries are eliminated.
Corporate Income Tax Optimisation with a Focus on Depreciation of Tangible Assets and Employee Benefits
Koldanová, Michaela ; Nejedlá, Zuzana (referee) ; Brychta, Karel (advisor)
The bachelor's thesis is focused on issues related to corporate income tax and possibilities of tax optimization in the area of depreciation of tangible assets and employee benefits. The bachelor's thesis proposes suitable steps and measures for accounting and tax depreciation of long-term tangible assets, and considers three scenarios of tax optimization in the area of employee benefits.
Taxation of Rental Incomes and Proposals for Related Tax Optimisation
Kroufková, Kateřina ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
This bachelor's thesis on "Taxation of rental income and proposals leading to tax optimization" deals with a current topic. It deals with the income obtained by a natural person from accommodation within the framework of shared economy. The aim is to propose steps and measures leading to tax optimization. The thesis further defines the basic terms related to the taxation of the income of natural persons in the conditions of the Czech Republic, along with suggestions and recommendations in the practical part.
Posting Employees to Great Britain from the Perspective of Employers´ Duties
Drozdová, Eva ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
This thesis focuses on the posting of an employee from the Czech Republic to the UK from the perspective of the obligations on the part of the employer. More specifically, this work focuses on registration and tax obligations. The theoretical part of the thesis defines the theoretical background for the thesis, which is subsequently used in the preparation of the analytical part and the actual proposals of the thesis.
Posting of Employees and Related Tax Aspects
Absolonová, Radka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The thesis focuses on the posting of employees and the related obligations of the employer. The first part of the thesis defines the basic concepts of the issue. The second part of the thesis is devoted to the analysis of the current situation, which is followed by the last part of the thesis. The proposal part consists of a methodological procedure, thanks to which the employer is better oriented in the sequence of activities when posting an employee and a model example demonstrating the posting of employees within the European Union and a third-country contracting state.
Utilization of Tax Losses in CJEU Case Law
Hálová, Lenka ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor's thesis deals with the admissibility of the tax loss in the context of the basic freedoms of the EU between the parent, subsidiary and grandchild companies. In the theoretical part, the basic terms are defined, which are necessary for the solved problem. In the analytical part, freedom of establishment is defined in more detail and selected judgments of the Court of Justice of the European Union are analyzed here. The proposal part contains a proposal for a methodical procedure for assessing the admissibility of losses for the parent company that were incurred by its subsidiaries or second-tier subsidiary companies.
Transition from Tax Records to Accounting vs. Transformation of Doing Business via a Limited Liability Company
Majerová, Kateřina ; Nečasová, Veronika (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the comparison of the possibility of performing business activities through a self-employed person with the possibility of transforming the business into a limited company. It specifies the methodical procedure for closing tax records and opening entry of book-keeping and procedure of the selected method of transformation of the performace business activities through a self-emloyed person to a limited liability company.
Personal Income Tax Optimization
Kácovský, Tomáš ; Nýčová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the taxation of selected individuals and on tax optimization. In the theoretical part, there are basic definitions needed for the practical part. The aim is to calculate the final tax liability of the individual using tax optimization tools and suggest the most suitable option. When choosing the most appropriate tax optimization option, the impact on the overall disposable income of the jointly managed household is also taken into account. The thesis also includes issues related to social and public health insurance.
Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.

National Repository of Grey Literature : 161 records found   1 - 10nextend  jump to record:
See also: similar author names
1 Brychta, Kryštof
Interested in being notified about new results for this query?
Subscribe to the RSS feed.