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Accounting and Tax Aspects of Paying Profit Shares
Salajková, Lenka ; Šťastná, Lucie (referee) ; Brychta, Karel (advisor)
This thesis focuses on the issue of distributing profit shares and advances on profit shares. It also covers the accounting and taxation of profit shares and advances on profit shares from the perspective of the distributing company. The thesis is focused on the issue distributing profit shares and advances on profit shares by limited liability companies to both individuals and legal entities that are tax residents of the Czech Republic. The findings are applied to a comprehensive example.
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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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Taxation of natural persons
Šobáňová, Veronika ; Ing. AdrianaLibičová (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the optimization of income tax of a selected natural person including social and public health insurance payments. The theoretical part describes the terms and methods for calculating the tax liability. In the practical part, a chosen natural person is described followed by a description of several options for optimizing the tax liability. The result is a successful reduction of the overall burden on the household. The calculations are always based on maximising the person’s disposable income.
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Taxation of income of commercial companies and their partners (comparison of legislation in the Czech Republic and selected EU countries)
Lindauer, Adam ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
In this thesis, the author focuses on the issue of taxing the income of companies and their shareholders in the national regulations of the Czech Republic and another member state of the European Union. For the purpose of comparison, the author chose the island state of the Republic of Cyprus. The author employs a method of comparison to contrast key aspects of tax and commercial law between the Czech Republic and the Republic of Cyprus. The main objective of the author is to use a descriptive method to describe the structural elements of taxes in individual states, forms of legal entities used for business activities, and to summarize the fundamental differences between the two regulations. Additionally, the author evaluates the impacts of different approaches to taxation, as well as the legal provisions themselves, in both countries on the decision-making of potential investors and shareholders of business corporations regarding company headquarters from the perspective of tax optimization. Within the work, the author also analyzes the positive and negative aspects of various forms of business, the complexity of their regulations in the context of tax burden, and attractiveness for business. Special emphasis in each section of the work is placed on explaining the reasons for the reputation of the...
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The Proposal of Taxation Incomes Legislation Nonnursed Enterprise in the Czech Republic
Kříž, Martin ; Cabala, Martin (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis contains two parts, the theoretical part and the practical part. In the theoretical part of thesis is deal with brief history of prostitution, it’s developement as in europian measure so as in the territory of present land of Czech Republic, also deal with current situation of legally-taxation treatment. The practical part of thesis is focus on comparation of mention threatment with another europian countries and at the same time suggest how the new threatment can look like or how the old one might be innovated.
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Comparation of the Tax System of the Czech Republic and The United States of America
Heger, Václav ; Svobodová, Jitka (referee) ; Brychta, Karel (advisor)
This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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Analysis of Tax Impact of the Svarc System
Zlámalová, Jana ; Richtar, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the characteristics of the Svarcsystem, its history and comparison with other countries of the European Union. It will compare the level of taxation and insurance contributions of employees and self-employed persons. The goal is to design the correct procedure for cooperation with self-employed person and point out mistakes repeated in his practice.
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