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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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Permanent Establishment in the Czech Republic and its Taxation
Balabán, Jaroslav ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
The Diploma Thesis „Permanent Establishment in the Czech Republic and its Taxation“ deals with the issue of double taxation focusing on the income of the permanent establishment. The first part of the thesis is focused on theoretical knowledge of an international double taxation, concept of agreements for the avoidance of double taxation, definition of the term „Permanent establishment“ and the taxation of permanent establishment. The second part is aimed at analysis Article 5 of Agreements for the avoidance of double taxation. The third part comprehends a model examples of the resident of Slovakia.
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Comparation of Tax Systems of the Czech and Slovak Republic
Kraicová, Petra ; Makarová, Xénia (referee) ; Brychta, Karel (advisor)
Bachelor thesis highlights the differences in the tax systems of the Czech Republic and Slovakia. It is focused on the issue of income tax of individuals. It has found large differences in the actual calculation of taxes and the amounts reducing tax base or tax. In the second part, the work deals with the avoidance of double taxation on income arising from both countries. It analyzes and explains the Convention for avoidance of double taxation and on examples of clarifying the solutions of different situations.
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Taxation of Rental Incomes in the Czech Republic
Kasalová, Kristýna ; Poláchová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis addresses the international taxation of a selected income category. Namely, it concentrates on the taxation of income of tax residents and non-residents of the Czech Republic arising from the rent of immovable property in the Czech Republic. In regard to the focus of the thesis, there are presented model situations that illustrate the method of taxation and the use of methods of avoiding double taxation.
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Selected Forms of Doing Business and their Taxation
Ištvánková, Šárka ; Heligrová, Ilona (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with taxation of personal business and other self-employment incomes. The main aim is to compare tax burden of one man business and Limited Liability company thus according to the research suggest steps leading to the tax optimalization. With using model situations it compares whether it is sufficient to do business as a sole trader or as a Limited Liability Company according to a particular tax payer.
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Electronic Evidence of Sales
Posoldová, Kateřina ; Bohůnová, Lucie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on issues related to electronic evidence of sales in the Czech Republic. The first part defines the basic concepts, theoretical background and the very essence of this system. The analytical part is devoted to the pros and cons of EET in the Czech Republic, followed by a presentation of sales registration systems in selected EU countries. The thesis also includes the author's own evaluation.
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Case-law for Missing VAT in Carousel Frauds
Procházka, Vojtěch ; ČR), (Odvolací finanční ředitelství (referee) ; Brychta, Karel (advisor)
The Master‘s thesis deals with the issue of missing VAT in carousel frauds in case-law of the Court of Justice of the European Union and the Supreme Administrative Court of the Czech Republic. Partial issues are identification of missing VAT and subjects in fraudulant supply chain whose right to deduct input VAT can be denied along with question of sanctional or reparational character of denial of right to deduct input VAT. The thesis contains recommended procedure for tax payers to minimize risks related to deduction of VAT.
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Taxation of Incomes from Crafts
Chadimová, Simona ; Halabrinová, Dagmar (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxing of incomes from self-employment. Main objective is to compare tax burden of payers that are doing business on the basis of trade license but with different amount of income with an emphasis social and health insurance. The procedure for the establishment of a free trade with all requirements is also described in this bachelor thesis. I used three model examples for comparing.
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