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Tax Optimalization of The Legal Entity
Teplá, Alena ; Kresová, Šárka (referee) ; Svirák, Pavel (advisor)
This bachelor thesis solves problems with the optimization of corporate income tax. Tax optimization is a legal technique to decrease tax liability of each company. We can use several ways to reduce taxes legal method. The bachelor thesis is divided into three main chapters. First chapter focuses on theory, second part is showed the whole procedure of tax calculation and selected ways of tax liability optimization are described in the practical chapter. In the third part are suggested the concrete solutions for the company. The main aim of the bachelor thesis is to clarify theoretic terms connected with taxes, after that is solved and analyze tax liability, which is enables by current legislation of the Czech Republic.
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Komparace zdanění příjmů fyzických osob v ČR a na Slovensku
Smutná, Markéta
Bachelor thesis deals with the comparison of personal income tax in the Czech Republic and Slovakia. It focuses on the tax system of each country and identifies differences when setting the final tax liability. The practical part includes a comparison of the resulting tax burden of selected groups of taxpayers in both countries of the European Union.
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Incomes of Authors and their Taxation
Burjánková, Iva ; Chmelíková, Jitka (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the taxation of personal income, namely income of authors. The thesis compares taxation of income generated by employment and independent activities, including social and health insurance. Further, the thesis describes a special provision on the income af authors in force in 2014.
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Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
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Tax Evasion with Focus on Value-Added Tax
Vonková, Anna ; Slámová, Eva (referee) ; Kopřiva, Jan (advisor)
The aim of this thesis is about the problematics of tax evasions, especially in the field of the value added tax. In theoretical part it introduces the tax institute, its origin and purpose. In the latter analytical part it introduces most common forms of tax evasions, their detection and legislative and other ways, how state defeats them. The aim of this thesis is introduction of my own suggestions for elimination of those problems, which presents suggestions for improvement of the current situation, and also entirely new suggestions, which as a set of precautions can help the state in fight with long term problematics of tax evasions.
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Remedial and Supervisory Measures in Tax Proceeding
Košut, Martin ; Houdek, Martin (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with remedies (ordinary, extraordinary and supervisory), especially in terms of Act no. 280/2009 Coll., The Tax Code, as amended. The aim of this thesis is to find, characterize, systematically describe and explain the remedies that are available to all persons involved in tax proceedings, including proceedings in administrative justice. Furthermore, relevant jurisprudence of the Supreme Administrative Court is described, which deals with appeals.
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Taxation of Rental Incomes in the Czech Republic
Kasalová, Kristýna ; Poláchová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis addresses the international taxation of a selected income category. Namely, it concentrates on the taxation of income of tax residents and non-residents of the Czech Republic arising from the rent of immovable property in the Czech Republic. In regard to the focus of the thesis, there are presented model situations that illustrate the method of taxation and the use of methods of avoiding double taxation.
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