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Tax Optimization of the Legal Entity Income
Gonová, Lucia ; Kroulová, Petra (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on the tax optimization of the selected legal entity. It provides theoretical knowledge of corporate tax in selected countries: Czech Republic, Slovak Republic, Hungary, Austria and Germany, and practical calculations of individual tax liabilities based on this knowledge in order to recommend the best alternative for the selected legal entity to reduce its tax liability.
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Tax Optimization of the Legal Entity Income
Gonová, Lucia ; Kroulová, Petra (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on the tax optimization of the selected legal entity. It provides theoretical knowledge of corporate tax in selected countries: Czech Republic, Slovak Republic, Hungary, Austria and Germany, and practical calculations of individual tax liabilities based on this knowledge in order to recommend the best alternative for the selected legal entity to reduce its tax liability.
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Taxes in Tax Subject Accounting Aimed at Legal Entities Income Tax
KALÍŠKOVÁ, Anna
My thesis is focused on the Legal Entity Income Tax. This thesis is divided into two parts. Firstly, the basic characters of Legal Entity Income Tax is described, for example a taxpayer, an object of tax, a tax reduction, a figure deductible from tax base, a rate of tax and a statement of taxable income. The calculation of deferred tax receivables or liability is also a part of this thesis. Secondly, the calculation of an income tax by accounting unit is solved in a practical part. Further a tax optimization for legal entity is described in this part. The goal of the thesis is to find an optimal tax solution and to accomplish that the legal entity will have the lowest possible tax duty.
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Accounting and tax aspects of payroll costs of the selected entity
NÝVLTOVÁ, Kristýna
The aim of this thesis was to analyze payroll costs, to determine their influence on legal entity income tax and to design the optimalization of payroll costs for the selected company. The theoretical part describes the issues of payroll costs and their items in term of accounting and taxes. In the practical part first the impact of partial item of wages on the total payroll costs was analyzed, then payrolls costs were analyzed from the point of view of different work relations The results were compared with the actual state of the selected company.
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Transformation of trading income before tax to tax base for legal entity
Špetová, Aneta ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis pursues "transformation of trading income before tax to tax base for legal entity". The theoretical part of this thesis is divided into four separate chapters. The first chapter characterizes a term of accountancy and its regulation from view of international and Czech legislation. The second chapter deals with the legal entity income tax. It defines basic terms as taxpayer, tax object and tax base, tax period and rate of tax. The third chapter defines the selected costs (expenses), characterizes it from view of accountancy and taxation and adverts to possible impact of it on tax base. The last chapter deals with an alternation of tax base to the final tax duty. The practical part forms an all-embracing example, which engages in mentioned issues. The filling of the tax return is part of the example. The object of this thesis is to inform the readers about the transformation, to point out to wide range of acknowledge, which to be applied by a determination of the legal entity income tax.
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Tax planning in corporation
Nevodnicheva, Yulia ; Kislingerová, Eva (advisor) ; Dvořáček, Jiří (referee)
This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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