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Costs Classification of an Allowance Organisation
Ovčačík, Petr ; Alena,, Stibůrková (referee) ; Zábojová, Lenka (advisor)
The thesis is focused on methods keying costs of selected entities to ensure a true and fair view of their financial performance and for purposes of determining the income tax base. The work deals with the environmental characteristics of selected entities and funded organizations. The practical part shows the keying costs of additional activities and their subsequent impact on the tax base.
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Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
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Evaluation of the Activities of a Public Benefit Taxpayer During the Covid-19 Pandemic in terms of Corporate Income Tax
FLANDEROVÁ, Klára
This diploma thesis deals with the activities of a public benefit taxpayer during the world pandemic Covid-19 in terms of corporate income tax. At the same time, it addresses hypothetical activities and their impact on income tax. The selected subject is a non-profit organization of secondary and secondary schools. This organization provided its financial statements as the main source of information for the processing of diploma theses. The work is divided into two parts. The first part deals with the determination of corporate income tax and the public benefit taxpayer. The practical part compares a year with a world pandemic with a year without a pandemic. Furthermore, the impact on tax is monitored if there is a change in the accounting methodology, or the ancillary activities of the contributory organization are completely stopped, or, conversely, the change in tax is monitored if the selected entity starts another new profitable activity, which would be the provision of confectionery courses. The conclusion of the work is an evaluation of the taxpayer's activities and recommendations are given in accordance with the theoretical part of the selected organization. In particular, it concerns the more careful elaboration of internal guidelines on the allocation of overheads. A comparison of the year affected by the Covid-19 pandemic and the year without government restrictions showed that there was no significant change in terms of corporate income tax.
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Corporate Income Tax Optimization
Šebelová, Anežka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The work deals with the taxation of income of non-governmental non-profit organizations. The theoretical part describes the general procedure for determining the tax liability of these organizations, including overlap in bookkeeping. The practical part of the work analyzes the determination of the tax liability of a specific non-profit organization. The output of the work is a point out to untapped opportunities leading to tax optimization and a proposal for analytical records that could make it easier for the entity to transform acoounting profit or loss on a tax base.
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Costs Classification of an Allowance Organisation
Ovčačík, Petr ; Alena,, Stibůrková (referee) ; Zábojová, Lenka (advisor)
The thesis is focused on methods keying costs of selected entities to ensure a true and fair view of their financial performance and for purposes of determining the income tax base. The work deals with the environmental characteristics of selected entities and funded organizations. The practical part shows the keying costs of additional activities and their subsequent impact on the tax base.
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