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Tax Burden on Road Transport in the Czech Republic
ZOBALOVÁ, Kristýna
The diploma thesis provides an overview of the tax burden in the field of road transport in the Czech Republic. Initially, it broadly outlines the topic of taxes in road transport, identifying issues related to the taxation of time- based and performance-based fees. Subsequently, a detailed comparison of fees and tax burdens on freight vehicle operators in the Czech Republic is conducted, comparing them with selected EU member states. This comparative approach includes an analysis of time-based taxation, income taxes, road tax, excise taxes, performance-based fees, and value-added tax. A comparative analysis of tax burdens was conducted using cluster analysis. The aim was to evaluate the values of individual taxes and fees among selected EU member states. The findings suggest that the Czech Republic exhibits specific characteristics of tax burden in road transport, such as higher road tax compared to the EU average. Conversely, in terms of personal income tax, it has a lower level compared to the EU average, whereas the situation is opposite for corporate income tax. This analysis offers a comprehensive view of the tax policy of the Czech Republic compared to other EU member states. The results indicate that the tax burden in road transport in the Czech Republic significantly differs from the EU average and other observed countries, particularly showing relatively higher levels of road tax and value-added tax. These specific characteristics underscore the need for a thorough evaluation of the Czech tax system in road transport in the context of future development. They present both a challenge and an opportunity for future adjustments and optimization aimed at more efficient and fairer taxation, thereby supporting sustainable development of transportation in the country.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Optimization of Tax Payment by Company Proprietors – Natural Persons
Hamplová, Lucie ; Škrabiš, Václav (referee) ; Polák, Michal (advisor)
This bachelor thesis is concerned with optimization of tax payment by company proprietors, executive heads of limited liability companies. It results from the rules of business law and labor code. The applied part includes an analysis of current financial situation of a company and models for assigning optimal tax payments by company proprietors, executive heads. At the conclusion, the bachelor thesis evaluates which model is optimal for the company proprietor and the company.
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Optimization of the Tax Liability of the Legal Entity
Kühnová, Nikola ; Rusňák, Stanislav (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on legal possibilities to reduce the tax liability by legal entities. As expenditure (expense) incurred to attain, assure and maintain income legal entity will use reserves for tangible assets, contribution to pension insurance of employees and assets depreciation. Thesis proposes the aplication of these options using increased expense and represents tax savings of particular entity.
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Tax Optimalization of the Selected Juridical Subject
Měcháčková, Zuzana ; ,, Zuzana Křížová (referee) ; Polák, Michal (advisor)
Destination bachelory project is proposed methods as optimalization tax responsibilities by juridical subject engage agriculture activities in the period 2009 - 2011, explain the attitude tax strain with the regard for the transformations in the tax laws, introduce the occassions as tax responsibility reduce and to the conclusion present the most convenient method of the law.
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Tax Optimalization of The Business Subject
Kuchyňková, Hana ; Prokůpek, Petr (referee) ; Svirák, Pavel (advisor)
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of an employee company and propose the best solution of tax minimization of the particular company. Possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Tax burden on the building
Skála, Jan ; Vaňková, Lucie (referee) ; Krejza, Zdeněk (advisor)
The bachelor thesis deals with the tax burden on the building. In the theoretical part, the basic concepts related to taxation are described first, followed by the tax system of the Czech Republic, the building itself and phases of its life cycle. The second, practical part deals with the analysis of the tax burden on the particular family house in the process of planning and construction.
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