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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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The Optimal Busineess Form for a Newly Established Tattoo Studio
Arnošová, Simona ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on the analysis and comparison of business options for a newly established tattoo studio. The thesis proposes a business plan and also compares the forms of a self-employed person and a limited liability company. The theoretical part of the thesis introduces the basic concepts related to entrepreneurship and legal forms of business. The analytical part of the thesis deals with the research of the current market situation. In the design part, a business plan is drafted and recommendations are made regarding the optimal legal form of business.
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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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Comparation Self-employed Person and Comparation to Limited Company
Bučková, Michaela ; Věrný, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the issue of taxation of individuals, specifically self-employed persons, and taxation of legal entities using limited companies. The outcome of the bachelor's thesis is the implementation of tax optimization for the selected entity and determining which legal form of business is more advantageous for them. The theoretical part includes characteristics of business for both natural persons and legal entities and procedures for calculating tax obligations. The practical part involves the comparison of selected forms of business based on the resulting tax obligations and other perspectives.
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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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Optimization of Taxation a Self-employed Person and Limited Liability Company
Bracková, Pavlína ; Hladilová, Lucie (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on two legal forms of business, namely business as a self- employed person and a limited liability company. On the basis of these two legal forms, the tax liability of the selected person is optimized with the intention of finding out which legal form is more advantageous for the taxpayer. The theoretical part defines essential concepts related to the tax system, personal and legal income tax and the procedure for calculating the tax liability. The practical part of the bachelor thesis includes optimization of tax liability, proposals and recommendations for reducing the tax burden and subsequent comparison of individual legal forms of business.
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