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Optimization of Income Tax of Individuals at a Specific Taxpayer
KAMENÍKOVÁ, Štěpánka
Bachelor thesis deals with the optimisation of personal income tax for a particular taxpayer. The individual taxpayer is self-employed in the agricultural sector. This work aims to determine the amount of personal income tax using all the statutory measures to which the taxpayer is entitled to the current tax year. The optimisation of income tax is linked not only to the calculation of the tax on the chosen example of the self-employed but also to the calculation of the allocation of the tax burden to the cooperating person, using real expenses and flat-rate expenses. The work also explores how optimisation will affect social security and public health insurance that entrepreneur and co-operatives have to pay. In the end, the results are compared and evaluated. Furthermore, the work also examines other taxes that the farmer has to pay, such as property taxes, excise duties and value-added tax. The conclusion is the total tax burden of the taxpayer.
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Comparison of the personal income tax in the Czech Republic and Slovakia
Kocúreková, Juliána ; Tepperová, Jana (advisor) ; Stavjaňová, Jana (referee)
The purpose of this thesis is to compare the personal income tax in the Czech Republic and Slovakia, focusing on the years from 2004 to 2015. The work is divided into two chapters. The first chapter deals with the development and comparison of structural elements of the personal income tax and social security in both countries simultaneously during the period. In the second chapter on model examples of the employee and self-employed individaul is compared the tax burden from 2004 to 2015. For comparison, the tax burden on an employee's is used average tax rate and effective tax wedge. For self-employed person is also calculated average tax rate and total tax burden.
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Development the tax wedge specifically on tax burden on labour in the Member States in the European Union.
Neumannová, Petra ; Tepperová, Jana (advisor) ; Peroutka, Vojtěch (referee)
The thesis deals with the tax wedge specifically on tax burden on labour in the Member States in the European Union. The issue is described in the theoretical part in the first chapter, the practical part is introduced in the second and the third chapter. The aim of the thesis is to analyze the development the basic micro and macro indicators of tax wedge specifically on tax burden on labour. The analysis including graphs is describe from the beginning of the millennium. The Member States are divided into groups according to measured data in the second part and to the data connection to the European Union in the third part. This classification is done for easier to understand and more meaningful value. All analysis illustrate that the highest tax burden is in Belgium and Denmark, lowest in Bulgaria.
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Komparace zdanění společnosti bez právní subjektivity a společnosti s ručením omezeným
Mačátová, Dana
This bachelor thesis deals with the comparison of the total tax burden on self-employed persons associated in company (without legal personality) and limited liability company. The total tax burden is assessed from the perspective of personal and corporate income tax and from the perspective of mandatory payments for public health insurance and social security. The total tax burden of self-employed persons is optimized by using the institute of allocation of income and expenses to the co-operating persons and by the possibility of using expenses as a percentage of revenues. In case of taxation limited liability company the various variants of receiving remunerations were taken into account. In addition, this thesis also deals with the calculation of compliance costs of taxation of both types of businesses.
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