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International Tax Planning and Optimization
Kopecká, Jana ; MBA, Kateřina Franková, (referee) ; Brychta, Karel (advisor)
The diploma thesis focused on international tax planning and tax optimization. The diploma thesis specifies what is an international tax planning and underlines its importance in these days. On theoretical knowlege the diploma thesis summarizes key factors that should entrepreneurs in international tax planning and optimization to take into account. End of the thesis presents proposal the progress of the process of international tax planning and also on the particular case.
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Taxation of Incomes from Crafts
Damborská, Veronika ; Folprechtová, Lucie (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxing of personal incomes from business and other self-employment. Main objective is to compare the tax burden of self-employed person with different levels of incomes with an emphasis social and health insurance. In bachelor thesis are described changes in taxing of income from business and other self-employment during 2013 - 2014 and their impacts are showed on model examples.
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Personal Income Tax in the Czech Republic and Italy
Brabcová, Zdeňka ; Rathová, Sylva Luang (referee) ; Brychta, Karel (advisor)
In my bachelor's thesis I deal with personal income tax in two chosen countries – the Czech Republic and Italy. My task is to compare taxation of individuals in both of the countries and to calculate total tax liability of a particular taxpayer, who receives different types of income. At the end of the thesis I try to evaluate the aspects of the tax system in Italy, which would be contributive even if established in Czech conditions and the other way around.
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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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Comparation of Personal Income Tax in Czech Republic and Finland
Rulíšková, Pavla ; Beranová,, Michaela (referee) ; Brychta, Karel (advisor)
This diploma thesis is focused on taxation of personal income of dependent activity in the Czech republic and Finland. First, the basic context of primary freedoms in European union are defined. Then the relevant legislation concerning taxation of chosen income category in the Czech republic and Finland are described. Using these informations we calculate and compare the tax burden of several model taxpayers in these two countries.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Taxation of Non-residents Incomes
Hofmann, Eduard ; Lněnička, Libor (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the income taxation of non-residents in the Czech Republic. Its concern are physical persons who are taxed by a withholding tax. The main aim of this bachelor theses is to approach the problems of international double taxation and to demonstrate fiscal steps leading to tax optimization of non-residents for selected type of income.
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Firemní sebehodnocení jako významný faktor formování konkurenceschopnosti u malých a středních podniků
Brychta, Karel ; Solař, Jan (advisor)
Present highly competitive environment has significantly contributed to the state in which success of entrepreneurial subjects is conditioned among others by their ability to identify and eliminate gaps in their performance as fast as possible. It is inevitably connected with the necessity to know the firm itself, which is one of the unexceptionable condition of reaching and maintaining competitiveness. The dissertation thesis reacts to above shown fact and to generally perceived want of suitable methodology of organizational self-assessment aimed at improvement for small and middle enterprises. The issue of organizational self-assessment is analyzed and assessed complexly in this dissertation thesis. Also less known connections and relationships as to the issue of organizational self-assessment are given here, which provides a desirable comprehensive view. In the dissertation thesis there are also specified relevant definitions relating to the subject of the dissertation thesis. The definitions are specified in mutual relationships, which increases their value in light of their contribution both to theory and to practice. In relation to the analysis of the present state in the sphere of organizational self-assessment, the dissertation thesis introduces the most spread and best known models used for organizational self-assessment. A very important part of the analytical part is created by the determination of basic approaches to organizational self-assessment with closer specification of diagnostically oriented self-assessment. A pivotal part of the dissertation thesis is represented by my own draft of the methodology of organizational self-assessment aimed at formation and maintenance of competitiveness. This methodology is based on diagnostically oriented organizational self-assessment and is intended above all for small and middle manufacturing enterprises that are certified according to the ISO 9001/2000 standard. Submitted methodology was verified with positive result in a middle manufacturing enterprise. The methodology itself is based on a frame model and on an algorithm that should facilitate the implementation and regular realization of the organizational self-assessment.
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