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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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The tax system in accounting with a view of income tax
BRUSOVÁ, Lenka
The subject of this Diploma thesis is Tax system in accounting with a view of income tax. Tendency of work is compare income tax of individual and income tax of corporation in the Czech Republic. Effect is find out whether is for businessman from tax aspekt preferable exit individual or corporation. Differences are confront between income tax of individual and income tax of corporation in a year 2007 as well as impact of tax reform effective from 1. 1. 2008 at income taxes. For Berger resolution are into account also health and social insurance.
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Tax of income of individual in 2006 and its comparation with Slovakia
HŮLOVÁ, Petra
Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Republic have better conditions than in Slovak Republic. Both laws firstly differentiate in lump expenses regarding income from enterprise, rates of taxes, taxable parts of tax base or tax reduction. Tax reduction is more advantageous than taxable parts for taxpayers. This method is specific for Czech Republic.
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