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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Development in Taxation of Incomes from Business Aiming at Changes Effective since 2006
Drábková, Pavlína ; Formánek, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis focuses on a problems of taxation of physical person incomes from business and other self-employment which are listed in the first part of incomes tax law. It analyzes particularly the important changes between years 2006 and 2010 which are demonstrated on practical examples. Target of thesis is to improve the orientation in personal income tax from business and other self-employment and to help self-employers to understand the problems in a light of time. Another aim is to find a way of incomes taxation which was or is the most profitable for the self-employers.
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Book keeping possibilities of individual entrepreneur and moving between them
Levá, Petra ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The first part of the Bachelor thesis deals with possibilities of depiction of business activity that are applied according to the Czech legislation and lead to executing entrepreneur's recording and tax liability. This part also specifies accounting units, which are obliged to keep the books, and also determines who can use other types of records. It informs, as well, about possibility of entrepreneur to choose the most convenient type of records. In the second part of the Bachelor thesis, there is a list of steps that must be done, if an entrepreneur converts to other type of recording. It focuses on a transition between tax records and accounting and between tax records or accounting and flat-rate expenditures. The plain text is enriched by illustrative examples, which could be used as a guideline for mentioned transitions.
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Analysis of the usage of flat-rate expenditure for taxes on the income of individuals since 2004
Čuhelová, Martina ; Vančurová, Alena (advisor) ; Doležalová, Ivana (referee)
The bachelor thesis deals with the changes in the usage of flat-rate expenditure for taxpayers (individuals with income according to § 7 of the law on income tax) of the five selected counties with a special focus on the transition of the 2008/2009. Theoretical part devoted to the theoretical aspects of the flat-rate expenditure, shows the advantages and disadvantages of it, compares it with the concept of a flat tax and introduces the classification NACE. The practical part includes a progressive analysis of the collected data. At first, the author is focused on taxpayers with incomes from agriculture, forestry and water management. Moreover, craft and non-craft trade (free, bound, concessions) and the last group consists of other business, together with other self-employed activities. Gradually, the changes in the usage of flat-rate expenditure or numerical distribution of taxpayers in counties and differences among particular counties are described with the necessary details. The summarized data are clearly arranged in tables. Unequivocal reaction has appeared at most of the activities, which does not have to be only the result of increased rates but also the combination of other factors.
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