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Model Of Transfer Of Activity Of Allowance Organization into Trading Company
Busta, Karel ; Vrbková, Milena (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s Thesis deal with problems of assignation of activity of allowance organization established by municipality into trading copany. On the basis of theoretic ways in the first part is done analysis of present-day situations and reasons of assignation of aktivity into trading copany. The third part of study includes main part of this study, creating of model. These study should be as a model to municipality how to proceed in this situation.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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History in Taxation of Incomes from Employment
Hortová, Monika ; Staňková, Hana (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development of taxation of individuals from employment from 2000 to present. It takes into account not only income tax but also the burden of social and health insurance. The aim is to describe and evaluate the various changes in the taxation of individuals from employment in time and then to show examples of the model, what impact it had on the taxpayers and their tax obligations as well as taking into account the social and health insurance.
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Výběr vhodné právní formy podnikání v obchodní činnosti ve vazbě na odvodové povinnosti
Čerteková, Kateřina
The bachelor thesis deals with mandatory contributions to the state budget of the Czech Republic from income derived from a partner's share in profits and from self-employment. The literature review specifies and defines types of busi-ness in the Czech Republic, with a primary focus on a limited liability company and an individual entrepreneur. In the practical part, model examples of the tax burden on self-employed individuals and partners in a limited liability company are creat-ed. Based on these models, a comparison is made, and subsequently, an evaluation is conducted to determine under which circumstances it would be suitable to op-erate as an individual entrepreneur and when as a partner in a limited liability company.
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Daňové zatížení příjmů ze závislé činnosti v České republice a státech Evropské unie
Weis, Tomáš
Weis, T. The tax burden of income from dependent activity in the Czech Republic and the countries of the European Union. Diploma thesis. Brno: Mendel Universi-ty, 2023. The diploma thesis deals with the evaluation of the impact of the change in the determination of the tax base and other tax changes in the taxation of income from dependent activity in 2021 and subsequent years. A comparison of the tax burden, including contributions to social and health insurance, is also made for different amounts of the tax base. A comparison of the tax burden of income from dependent activity in selected states of the European Union is also made for dif-ferent tax bases. The thesis also analyses the impact of tax changes on public budgets in the Czech Republic.
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Odvody sociálního pojištění OSVČ v zemích V4 ve vazbě na důchodové aspekty
Čalkovská, Helena
The diploma theses focuses on comparison of the tax burden of employees and self-employed persons in the Visegrad Four countries. For each of these countries, the health system, social security, personal income taxation and pension system is described. The findings of the theoretical part are then compared, with particular emphasis on social insurance contributions. Based on the theoretical background, model examples were constructed, showing the tax burden on the two groups enlisted, in all studied countries. Furthermore, a model calculation of the old-age pension has been developed for Czech taxpayers. The results clearly show the unfairness of the tax burden on the studied groups and the related problem of the current pension system. The conclusion provides multiple sets of recommendations, one for a more equitable setting of contributions for the self-employed improving sustainability of the pension system, another for the system itself.
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Legal forms of business and their comparison in terms of tax burden
Chatrný, Adam ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on evaluating the possibilities of optimizing income tax when choosing a legal form of business in the Czech Republic. Three legal forms of business are selected for the purpose of comparing tax burdens, from which tax bases, tax obligations, and potential contributions to social and health insurance are calculated. The tax burden on individual forms of business is subsequently compared and assessed. The results are based on theoretical assumptions and tax laws from 2022. The form of self-employment has been chosen as the best legal form of business for the examined entities in terms of tax optimization.
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