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The Comparison of Personal Income Tax in the Czech Republic and Republic of Ireland
Obertíková, Sandra ; Krejčová, Hana (referee) ; Kopřiva, Jan (advisor)
The Thesis focuses on a comparison of taxation of individuals in the Czech Republic and in the Republic of Ireland. The Thesis construes a issue of taxation of self-employed and their process of taxation on the examples. In conclusion of this Thesis are tax optimization suggestions for taxpayer. Above that is includes Convention between the Czech Republic and the Republic of Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital.
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Optimization and Analysis of Taxation of Student Entrepreneurs
Krejčí, Petr ; Paták, Miloslav (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is the analysis and subsequent optimization of taxation of student entrepreneurs in the Czech Republic. The theoretical part is devoted to information on business as a self-employed, the social and health insurance and of course taxes on personal income. The practical part deals with the analysis of tax deductions of an entrepreneur Petr Krejci and proposes options to minimize these contributions.
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Proposal of innovation in the form of publication in a small business
Žáková, Alena ; Koráb, Vojtěch (referee) ; Bočková, Nina (advisor)
This bachelor thesis deals with the issue of innovation in companies with a specific application for the accounting company AF. The first part of the work is focused on the theoretical basis associated with the issue of innovation. In the analytical part, the company AF is characterized in terms of basic data and is subjected to strategic analyses PESTLE and SWOT. Part of the work is also a questionnaire survey, based on which was created own proposal for innovation in the form of an educational e-book for company AF. The innovation proposal was also validated using the Net Present Value calculation method.
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Form Change of Crafts Entrepreneurship
Jančová, Kristýna ; Sýkorová, Salome (referee) ; Koráb, Vojtěch (advisor)
This bachelor´s thesis is focused on changing the entrepreneurial form of business in architecture and design into limited company form of business. The thesis is devided in three parts - teoretical part, analytical part and proposal part. There is devoted a separate chapter for each of them. There are embedded the basic teoretical notes in the thesis and it is the starting point for the description of the recent situation of the business and in the last part of the thesis, there is proposed the strategy and development of the entrepreneurial activity based on the data processed in the analytical part.
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Foreign Market Entry Business Plan
Žitný, Filip ; Havíř, David (referee) ; Chlebovský, Vít (advisor)
This master's thesis focuses on the topic of business plans. In the first part the theoretical background is presented. The reasons for the creation of a business plan are given, then the structure and form of a business plan are presented, as well as the factors that influence them. The analyses that need to be part of a business plan are also elaborated. In the later part, the analyses of a specific business plan are carried out and based on the analyses, a suggested business plan for that specific business venture is prepared in the last part.
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Optimization of income tax for self - employed persons
ZBORNÍKOVÁ, Lucie
The bachelor's thesis deals with optimizing personal income tax - specifically for the self-employed. The bachelor's thesis aims to evaluate several variations of the procedures within the taxpayer's tax record and the calculation of the amount of personal income tax for the current and immediately following tax year. The first is a theoretical part, consisting of specialist literature and tax laws. Theoretical terms are defined in this section, relating to personal income tax. This includes, for example, the tax, the tax base, the rate of tax, or the legislative procedures for determining the tax base and the subsequently calculated tax liability. The next part of this work introduces a specific tax entity. This describes the basic information about the tax subject and its business activities. The tax subject is Mr. Jiří, who carries out the landlord's business, which is operated under a business license. In the context of tax optimisation, lump sum expenses and the co-operative institute are used. The optimisation of income tax is linked not only to the calculation of the tax on the chosen self-employed example but also to the calculation of the distribution of the tax burden to the co-operative and the flat-rate expenses. The work also explores how optimization will affect the social security and public health insurance that an entrepreneur has to pay. At the end of this work is an evaluation of all possible options and my recommendation.
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Freelance Business
KORČÁKOVÁ, Kateřina
The thesis deals with a freelance business. The main goal of the thesis is to identify the pros and cons of a freelancers business and to present the current state of freelancers in the Czech Republic. The current state of the freelance business is analysed by means of a questionnaire survey. The questionnaire is in electronic form and is intended for Czech freelancers from the different disciplines. The questionnaire focuses mainly on the field of marketing of freelancers. These answers of 125 respondents are brought into graphs. Some of the results from the questionnaire are compared with those of Robert Vlach´s research. These resulting research charts show the current state of freelancers in the Czech Republic.
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Optimization of Income Tax of Individuals at a Specific Taxpayer
KAMENÍKOVÁ, Štěpánka
Bachelor thesis deals with the optimisation of personal income tax for a particular taxpayer. The individual taxpayer is self-employed in the agricultural sector. This work aims to determine the amount of personal income tax using all the statutory measures to which the taxpayer is entitled to the current tax year. The optimisation of income tax is linked not only to the calculation of the tax on the chosen example of the self-employed but also to the calculation of the allocation of the tax burden to the cooperating person, using real expenses and flat-rate expenses. The work also explores how optimisation will affect social security and public health insurance that entrepreneur and co-operatives have to pay. In the end, the results are compared and evaluated. Furthermore, the work also examines other taxes that the farmer has to pay, such as property taxes, excise duties and value-added tax. The conclusion is the total tax burden of the taxpayer.
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Taxes' optimalization of selected business subject in service' industry
SVOBODOVÁ, Zdeňka
The topic of my Diploma Theses is Taxes´ optimalization of selected business subject in services´ section. The objektive of this Diploma Theses is a evaluation of taxes and a choice of right taxes´ optimalization in selected business subject. In my Thesis, you can find survey of influence of income tax, general health Insurance and social securing on the company. You can find a legal possibilities of reduction of compulsory payments to state budget. The beginnig of my theses is intented on general and methodical questions of taxes´ optimalization and it´s infuence and profit in a company. You can find here also concrete procedures of taxes´ optimalization, the topic of my work takes about taxes in specific conditions of choosen company.
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