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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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Taxation of natural persons
Šurečková, Marcela ; Malinka, Vlastimil (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimalization of the taxation of a natural person. The theoretical part explains the basic concepts and contexts related to the income tax of individuals and social and health insurance of entrepreneurs, which are applied in other parts of the work to a particular taxpayer. In the analytical part, all necessary information for tax lability calculation is provided. Further are created several variants of the tax liability, including social and health insurance payment, using the tax optimalization methods. These variants are compared with each other, and the best option providing the highest net income is recommended.
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Taxation of natural persons
Šurečková, Marcela ; Malinka, Vlastimil (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the optimalization of the taxation of a natural person. The theoretical part explains the basic concepts and contexts related to the income tax of individuals and social and health insurance of entrepreneurs, which are applied in other parts of the work to a particular taxpayer. In the analytical part, all necessary information for tax lability calculation is provided. Further are created several variants of the tax liability, including social and health insurance payment, using the tax optimalization methods. These variants are compared with each other, and the best option providing the highest net income is recommended.
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Vyhodnocení daňové reformy v ČR a srovnání daně z příjmů s vybraným státem v EU
Šidliáková, Šárka
This thesis deals with the changes in the income tax law which resulted from the public funds reform done on the basis of the law 261/2007 Sb., stabilising the public budget. The goal is to evaluate the impacts of the tax reform in the area of income tax of individuals from dependant proceedings and functionary zests and compare it with the situation in Slovakia. Using the comparation of the size of tax liability and amount of net revenue for particular tax payers we reach practical conslusions and recommendations for prospective changes in the tax collecting system.
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Tax Optimalization of Individual Income Tax
Skopalíková, Miluše ; Hostěradská, Martina (referee) ; Svirák, Pavel (advisor)
This thesis deals with optimization of personal income tax. Theoretical knowledge is applied to the particular entrepreneur, which income tax is optimized by applying different types of expenses, method of depreciation and lump expenses on transport by road motor vehicle. It proposed a certain number of variants of taxation, bearing in there are taken into account the amount of social and health insurance. Then are variants compared and is selected such that, which to the entrepreneur ensure the highest net income.
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impact of the deductible part from tax base and tax allowance to the net salary of the employee
Jansová, Pavla ; Randáková, Monika (advisor) ; Míková, Marie (referee)
Bachelor thesis aims to point out the fact that the effective taxation of personal income from employment does not match the given rate of 15 %, but in reality, at different levels of gross income vary significantly. Theoretical part of this thesis combine findings from the Labour Code and the Income Tax Act, which create a brief but concise basis for the practical part, which point out the differences in taxation on the basis of calculations. The reason for this difference, as it will be explained in the bachelor thesis, are non-taxable part of tax base, tax allowance and child tax credit. The thesis also describes the conditions which are necessary to fulfil for the utilization of these tax "relief".
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The effect of the tax and insurance system on individuals and companies deciding between employment and business
Lapková, Veronika ; Tepperová, Jana (advisor) ; Bušovská, Monika (referee)
The aim of the work is to compare taxation of employees and entrepreneurs in the current tax and insurance system, and according to the proposals related to the establishment of one of the recovery point. The first part describes the current settings of taxation employees and businessmen, the second part deals with the characteristics of ongoing reforms and individual changes, which relate to the employees and entrepreneurs. The third part of the work shows a practical impact by calculating the total annual net income of employees and entrepreneurs and the tax burden, the resulting differences are compared, the difference between employees and entrepreneurs as a result of the new legislation will change.
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Tax reform in the Czech Republic and Slovakia
Sabaková, Jana ; Kapinusová, Jana (advisor) ; Vebrová, Ludmila (referee)
I wrote this thesis about the tax reform in the Czech Republic and Slovakia. The simultaneous tax reform in Czech Republic valid from 1st January 2008 is very fresh and greatly discussed theme. Slovak reform proceeded in years 2004-2007. In the theoretical and practical part I mainly deal with the flat tax, the key-stone of the tax reform in both countries. The theory of the flat tax comes out from the principles of the effective taxation from Adam Smith. The reform based on the flat tax has been created by American economists Alvin Rabushka and Robert Hall in the 1980's. Slovakia based the reform on this concept and won recognition for its implementation. The Czech Republic tried to follow Slovakia but finally started out with corrections and simplification of the existing tax system. Besides comparison of the concepts with Rabushka's and Hall's parameters, I also examine the influence of the tax reform on the net revenues of individuals and families. In the Czech Republic I examine net revenues for 2007 and 2008 (the year before the tax reform and the first year of the reform). To be able to compare both countries I use years 2003 and 2004 for Slovakia (the year before tax reform and the first year of the reform).
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