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Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Skálová, Johanka ; Cikánková, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the optimization of taxation for self-employed individuals and limited liability companies. The theoretical part elucidates the issues of taxes, theories related to both personal and legal entities, description of various types of legal entities with emphasis on limited liability companies, and the advantages or disadvantages between a self-employed individual and a limited liability company. In the practical part, the theory is applied to determine which form of business is optimal for the selected entrepreneur. Finally, the results are compared and evaluated.
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Tax optimisation of an entrepreneur operating a pet shop
Kollertová, Michaela ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis deals with optimizing personal income tax in connection with tax record keeping. The significance of this thesis is to evaluate the current tax situation of a selected taxpayer based on a thorough analysis of income and expenses, assets, and debts and to propose appropriate optimization methods to reduce his tax liability. The theoretical part of the thesis explains the basic concepts related to the issue and are necessary for the practical part of the bachelor thesis. The result of the analytical part of the thesis is the selection of appropriate tax optimization methods, which were consulted with the selected taxpayer.
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Tax evidence as a method of the evidence of economic transactions
Juřenová, Adéla ; Gabrielová, Lenka (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on the use of the method of recording the economic transactions of entrepreneurs, especially the method of keeping tax records for the chosen entrepreneur. First, the theoretical requirements for tax records are defined based on a literature review. Then, in the analytical part, the management of the tax records of the selected entrepreneur is analyzed. At the end, there are two options that will lead to tax optimization and the correctness of the entrepreneur's tax records.
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Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Kovaříková, Kristina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the comparison of income taxation of natural and legal persons. The comparison will determine whether it is worthwhile for the existing two entrepreneurs to establish a limited liability company or not. The work is divided into two main parts – theoretical and practical. The first part is devoted to the definition of basic terms that are connected with taxes on the income of natural and legal persons. In the practical part, entrepreneurs are introduced, followed by the proposals for calculating the tax burden. The result of this work is the determination of whether it is worthwhile to establish a legal entity.
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Taxation of Athlete's Income
Jäschkeová, Adéla ; Snovická, Marie (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis Taxation of Athlete’s Income deals with the issue of the status of athletes in Czech law and taxation of their income from sports activities. The theoretical part explains the basic concepts from the field of sport and taxes related to the issue. In the analytical part, three model examples are presented, which show the tax burden of an athlete in different tax regimes. The examples focus on both the team and individual athlete. In the next section, the examples are compared with a different tax option and the application of expenses. In the conclusion, the legal status of the athlete is assessed, the calculations are also evaluated.
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Selection of Optimal Legal Form for Business Activities
Leichmanová, Iveta ; Mertová, Šárka (referee) ; Brychta, Karel (advisor)
Bachelor´s thesis deals with the selection of optimal legal form for business activities for a particular company. It specifies individual evaluating criteria, whit should be taken into account in selection the most appropriate form of business. These criteria´s are further evaluated and compared within chosen forms of business. By comparison of individual variants they are evaluated and chosen for the most suitable legal form for specific businessman.
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Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Matoušková, Veronika (referee) ; Kopřiva, Jan (advisor)
The bachelor’s thesis deals with the student income taxation in the Czech republic. Theoretical base is presented in the first part of this thesis such as fundamental terms related to taxation together with the labor-law relations. The second part of the thesis follows with the income tax, the calculation of the tax obligation and the social insurance system. The final part presents the case studies and comparison of individual labor-law relations. The goal of this thesis is to reach the optimization on taxation of working students.
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Optimization of Tax Burden of an Individual
Jasná, Sabina ; Baženov, Václav (referee) ; Brychta, Karel (advisor)
The topic of this thesis is tax optimization of a selected subject. The subject in this thesis is a selected person from Czech Republic. The main objective of the thesis is to identify and evaluate the current tax burden and to optimize it, by the appropriate means. The introduction of the thesis consists of the theoretical background necessary to understand the practicalities of tax optimization. The first part of the practical unit consists of the calculation of the current tax liability of the selected tax payer. The second part targets on the current tax liability and how it can be subsequently optimized. This thesis also includes a focus on statutory social insurance and health insurance.
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