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Tax Optimisation of Car Purchases by Entrepreneurs
Honzl, Jiří ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is dedicated to a comprehensive analysis of the tax aspects associated with the acquisition of automobiles and offers a strategic plan for optimizing the tax base and cash flow. The work defines key concepts and examines the differences between credit and leasing financing of vehicles, with an emphasis on their impact on the tax base of legal entities. Various purchase scenarios and their effects on the financial health of the company are demonstrated through a case study.
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The choice of forms of business income tax
Hlaváčová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the theoretical definition of possible business variants, taxation of corporate and personal income and the choice of the appropriate legal form of business from the perspective of income tax, but also in the context of the overall tax burden of the analyzed business entity in the practical part. The calculations of tax obligations concern legal entities doing business within a limited liability company, a limited partnership, a public partnership and individuals doing business as self-employed persons. Finally, the final recommendation of the optimal option is justified.
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Car Purchase and Related Tax Implications
Navrátil, Filip ; Posoldová, Kateřina (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the optimization of the tax base for legal entities, focused on acquisition methods and forms of depreciation of new vehicles. The first part covers the theoretical starting points and defines the structural elements of corporate income tax, defines the term property, including tax depreciation and methods of purchase. The second part contains an introduction to the company, calculations of loan and leasing offers, including their impact on cash flow. The last part contains a comprehensive comparison of possible forms of purchase and recommendations for entrepreneurs.
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Depreciation of fixed assets from an accounting and tax point of view
FLORIANOVÁ, Kristýna
This bachelor thesis analyzes the depreciation policy of the company Podzimek a synové s.r.o. After a brief introduction of the company and its market position, both accounting and tax depreciation methods applied by the company to most of its assets are calculated. These methods include accelerated tax depreciation and accounting percentage depreciation. Depreciation is calculated for a passenger car, container and camera system. This asset is further subjected to calculations of other depreciation methods, namely straight-line tax depreciation, and from accounting perspective, SYD method, DDB method, annuity method, slow depreciation method, and performance method. All types of depreciation are subsequently compared to each other and the result of this comparison is the annual differences between accounting and tax depreciation. The differences indicate whether there is a decrease or increase in the accounting profit when transformed into the tax base. The ideal combination of methods, both accounting and tax depreciation, for the company is evaluated not only from this aspect but also with regard to the increase in the corporate income tax rate from 2024. For a passenger car, the combination of accelerated tax depreciation and performance method is proposed for the greatest reduction in accounting profit. Compared to the combination used by the company, for example in 2023, it would result in tax savings of 12 315,61 CZK. However, considering the increase in the corporate income tax rate, it is advantageous for the company to have a higher tax base at the end of 2023 than at the end of 2024. Therefore, from this perspective, the combination of straight-line tax depreciation and the DDB method is considered to be moe appropriate, as the tax base is slightly increased until the rate is increased, but from the moment the rate is increased, the company can start to reduce the tax base. Evaluation of the remaining types of assets is performed on a similar basis.
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HARMONIZATION OF TAXATION OF CORPORATIONS IN THE EU
Skalická, Hana ; Sadovský, Zdeněk (advisor)
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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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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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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