National Repository of Grey Literature 9 records found  Search took 0.00 seconds. 
Optimalization Proposal Regarding Tax Liability for Selected Firm
Baranyková, Michaela ; Hanyáš, Jaroslav (referee) ; Polák, Michal (advisor)
On the first May 2004 the Czech Republic joined the European Union. Entrepreneurial subject has now a lot of new occasions to carry business in other states of the European Union, for example in the Slovak Republic. The aim of my Bachelor work is to compare amount of delivery for entrepreneurial subject in the Czech Republic and Slovak Republic. I will mainly target the comparison of the amount of tax liability individual and system of delivery social and health insurance.
Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
Optimalization Proposal Regarding Tax Liability for Selected Firm
Baranyková, Michaela ; Hanyáš, Jaroslav (referee) ; Polák, Michal (advisor)
On the first May 2004 the Czech Republic joined the European Union. Entrepreneurial subject has now a lot of new occasions to carry business in other states of the European Union, for example in the Slovak Republic. The aim of my Bachelor work is to compare amount of delivery for entrepreneurial subject in the Czech Republic and Slovak Republic. I will mainly target the comparison of the amount of tax liability individual and system of delivery social and health insurance.
Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
Social Aspect in Income Tax for Selected Households
TICHÁ, Lenka
The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.
The comparison revenue taxes for employees wages and self earnest persons in Czech Republic and in Italy
KINDLMANNOVÁ, Iveta
In this diploma project I am describing principles, purpose and construction of revenue taxes for nature persons in Czech Republic and in Italy and I am analyzing different between revenue taxes by Czech an Italy legal regulations. Czech revenue taxes for nature persons results from Zákon č. 586/1992 Sb., o daních z příjmů and the Italy revenue taxes for nature persons results from Testo unico del 22/12/1986 n. 917. In theory part there were analyzed parts of Czech and Italy revenue tax laws and taxation revenue from employment and from entrepreneurial activity more detailed. In practical part were chosen 5 examples on taxation of wages and 5 examples on taxation of business revenues. In these examples are demonstrated the biggest different in revenue taxation in Czech Republic and in Italy.
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).
Depreciation of the property from the view of the enterpreneur - natural person
KINDLMANNOVÁ, Iveta
The aim of this bachelor project is to sum up reasons and results in difference of tax depreciation and analyze trends in development policy of depreciation, analyze chance of improvement the amortization to tax liability optimalization.
Optimization of Natural Persons Taxation by Natural Person Income Tax with Concentration on Public Finance Reform 2008
JIŘIČKOVÁ, Irena
This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.

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