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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Retail Estate Owner`s Taxation
Studená, Kamila ; Sládek, Martin (referee) ; Svirák, Pavel (advisor)
The subject of this thesis is the taxation of the estate owner. The content of the project is firstly identification with the general tax patterns, thereinafter theoretical analysis of the introduced issues and finally its application on the concrete company. The study should give compact view on the tax liability, as a result of the ownership of the estate.
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Tax Implications of Company Transformations
Létalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
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Taxation of Non-profit Entity - a Case of Selected Accounting Entity
Sklenářová, Petra ; Pěta, Jan (referee) ; Svirák, Pavel (advisor)
Bachelor thesis deals with non-profit organization and subsequently its taxation from the perspective of corporate tax and road taxes. The theoretical part shows the characteristics of individual non-profit organizations, their financing and the conclusion of the theory detailed described corporate tax and road tax. The practical part analyses the Department of Wheelchair League. This chapter specifies the activities of the Organization, the determination of the subject of tax, the tax base and tax calculations themselves. Finally, it includes a tax return.
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Personal Income Tax Optimization
Zálešáková, Zuzana ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This thesis focuses on optimizing the taxation of the selected individual. The theoretical part contains an explanation of basic concepts related to the issue of taxation of natural persons and then the introduction of ways to achieve a lower tax burden. In the practical part, the findings from the theoretical part are applied to the tax liability of a specific natural person. Finally, the most suitable option is recommended, which will lead to a reduction in the taxpayer's tax burden.
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Development of Personal Income Tax from Dependent Activities
Válek, Lukáš ; Hradský, Pavel (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis deals with tax employment income from 2003 to present. It is not focused on tax employment income entirely, but it includes also health insurence and social security. The aim of the bachelor’s thesis is to compare progress of personal income tax from 2003 to present. It deals with individual restriction in depth. In practical part, it is applied to the person, who works on the basis of employment.
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Comparison of Personal Income Tax in the Czech Republic and Italy
Turňová, Karolína ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the analysis and comparison of income taxation in the Czech Republic and Italy. The theoretical part describes and compares personal income taxation in the two countries. Based on model situations, the practical part includes tax calculations focused on tax on income from employment. The effective tax rate and the average rate of taxation are used in the calculations to facilitate international comparison and analysis of the results.
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Personal Income Tax Optimization
Salajková, Lenka ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimization of income tax of a specific natural person for a given tax period. The aim of this thesis is to achieve the smallest possible tax burden. The theoretical part presents the concepts and procedures related to personal taxation. In the practical part several own calculation solutions are proposed using selected methods to optimize the tax liability. The result of this thesis is finding and selecting the optimal method that minimizes the tax burden.
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Taxation of legal persons
Kolouchová, Aneta ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the issue of corporate income tax and legally possible ways that lead to a reduction of the tax liability of selected company. The theoretical part of the thesis deals with the corporate income tax legislation and basic terms important for determining income tax and tax optimization options. In the practical part, this theoretical knowledge is used to create own proposals for tax optimization of a selected legal entity.
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