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Taxation of Income in the Czech Republic
Vichrová, Hana ; Filipová, Vladimíra (advisor) ; Kovanda, Viktor (referee)
This master thesis deals with the taxation of a personal income and a corporation income. The theoretical part of the thesis describes the structural elements of taxes in conditions of the Czech Republic and characterizes the corporation income tax and the personal income tax. The practical part focuses on calculations of the corporation income tax and the personal income tax and a comparison of the employees and entrepreneurs taxation and a comparison of the taxation of the corporation income in 2009 - 2013.
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Corporation income tax and its influence on accountancy
Samuelová, Hana ; Müllerová, Libuše (advisor) ; Plašilová, Lidmila (referee)
The diploma thesis deals with corporation income tax and its influence on accountancy according to the requirements of the Czech Republic. The theoretical part looks at first into accounting system and legal norms which provide for the system and then into accounting system of the Czech Republic and individual taxes within the system. A great part of the thesis deals with corporation income tax, taxpayers, tax period, the counting procedure of the tax and entering into accounts. The passages look into tax return, paying corporation income tax and last but not least the tax evasions which we can encounter in connection with the direct taxes. At the end of the thesis, there is a practical example which the theoretical knowledge is applied on.
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Unit owners associations and housing associations from the perspective of accounting and taxes
Krofiková, Jana ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with a description of two subjects established for the purpose of housing maintenance - unit owners association and housing association. It begins with an elucidation of the process of establishing and formation of these legal persons, then it goes on to the legal definition and finally to characterisation and application of the account methods and strategies in practice. The thesis further deals with the tax liability of the account units established with the purpose of managing and maintaining the house, and its analysis. The thesis concludes with a brief description of the final accounts, the establishments of a unit owners association in a house which is managed by a housing association, and it suggests a suitable solution of problems which occur in accounting of these subjects.
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Tax Optimalization of The Business Subject
KLUZÁKOVÁ, Olga
The subject of this diploma thesis is the tax optimisation of a selected business entity. The thesis aims at finding the most optimum tax solution possible, especially of corporation income tax in order that the selected entity has as low tax liability as possible. The diploma thesis is divided into a theoretical and practical part, each of which is divided into individual chapters and subchapters, dealing with specific problems. The introduction of the theoretical part includes basic terms relating to tax issues, general data on the taxation system of the Czech Republic. The following and, simultaneously, most comprehensive chapter is devoted to corporation income tax, namely for the reason that the practical part deals with alternatives of optimisation of corporation income tax. In these chapters I proceeded mainly from the current wordings of tax laws and other specialised publications. The practical part of the thesis provides, one by one, suggestions of individual alternatives for reducing tax liability, which are subsequently theoretically explained and practically calculated. When calculating the individual alternatives I proceeded on the basis of exact data and details that the selected enterprise had been provided to me. Thanks to it, I had the opportunity to obtain a good knowledge of its internal functioning, economic situation but also the ownership structure. A summary of these resultant alternatives is then given in chapter 7. It exactly shows what impact each of the alternatives would have on the enterprise{\crq}s tax liability and what the tax liability would amount to if all the alternatives proposed were used.
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