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Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
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Tax Optimalization of The Business Subject
NETRDOVÁ, Michaela
The market economy makes heavy demands upon enterprises. They must achieve the best possible results. The tax optimization for individual entities is an important part of business finance which enables to minimize taxes.In my bachelor{\crq}s thesis, I have focused on the personal entity tax optimization. The aim of the thesis is to find an optimal tax solution, especially the Natural Persons´ Income Tax and to accomplish that, the self-employed person will have the lowest possible tax duty.Eight possibilities of tax optimization are mentioned in this thesis, namely tax relief when providing for donations, a superannuation scheme allowance, the interest charged on housing needs, the depreciation of fixed assets, the flat tax expanse, the division of the profits to the cooperating person and the division of the profits to the participant of the association. The aforementioned options indicate the best ways of minimizing the tax burden.
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Comparing process single entry bookkeeping in the programme ÚČTO and MONEY
FROLÍKOVÁ, Monika
The thesis which is on the theme {\clqq} The comparing running process of the single entry bookkeeping in the progrmmes ÚČTO and MONEY is concerned with detailed analysis the single entry bookkeeping. The aim of the theoretic part is to describe the administration of the single entry bookkeeping with the direction the prezent legal form and the analysis tax and untax revenues and cost. The practical part includes the process of the single entry bookkeeping in the chosen firm in the programmes ÚČTO and MONEY. The main sense of this part is to compare these two programmes and to describe thein advantages and disadvantages. The single entry bookkeeping of the revenues and cos tis regularized by 7§b numer 586/1992 the law of income tax. This law has to provide the datas to correct statement tax base. The trading income is established as the diference the revenues and cost.
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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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Operation and the basic principles of social and health insurance for self employed
Křičenská, Sandra ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The social and health insurance are not only in the Czech Republic on one of the most important areas addressed by any self-employed. At her responsibility to be in this area of interest while fulfilling the obligations which it imposes on law. Especially for people who just want to start their business, it's complicated. This should help everyone get a basic overview of social insurance in the CR and also understand some principles of operation and access to the whole history from the beginning of our republic.
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Freelancers as a new nontraditional form of business
Holcová, Veronika ; Kotýnková, Magdalena (advisor) ; Ryvolová, Ivana (referee)
This diploma paper which is called the freelancers as a new innovative form of business deals with the new conception at labour market. At the beginning of the work I pay attention to the development of business in the Czech Republic during the time after World War II till present. Until the new century, nobody has known the new conception "freelancer". I explore this new kind of business with a help of the questionnaire. The aim of the work is the description of basic characteristic of freelancers and their differences with OSVČ. These differences and similar characteristics were deduced under the help of comparison of results of my and Economic Chamber's questionnaires. For the right definition of freelancers my own results were also compared with results of The freelancer statistic report's questionnaire. This questionnaire was engaged in description of freelancers from the whole world. At the end of the analytic part of my work there are all results which I gained from my questionnaire reminded.
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Legal capacity of entrepreneurs in the social security
Hromádková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.
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Socio-economic situation of the self-employed persons
Neubertová, Kamila ; Krebs, Vojtěch (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.
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Management podniku a daně
Pelíšková, Marie ; Dvořák, Jiří (advisor)
Bakalářská práce se zabývá změnami daňové povinnosti osoby samostatně výdělečně činné a společnosti s ručením omezeným v rozmezí let 2003 - 2006. Dále porovnává velikost daňové povinnosti těchto dvou subjektů mezi sebou z hlediska intervalů základu daně, v kterých je daňová povinnost toho kterého subjektu vyšší nebo nižší, a v absolutní výši.
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