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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Tax Aspects of Doing Business in Online Marketing
Přikrylová, Gabriela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
In this bachelor thesis, there are described and clarified tax aspects of doing business in online marketing. Theoretical part includes basic principles of marketing and in more detail, there is described marketing in the online environment. Theoretical part also includes law regulations of income tax and value added tax. Based on the knowledge of theoretical part, in practical part, there are model examples of individuals doing business in online marketing.
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Daňové zatížení podnikající fyzické osoby a společníka společnosti s ručením omezeným
Čačalová, Jitka
This diploma thesis deals with the tax, accounting and administrative aspects of a self-employed person and partner of a limited liability company, including mandatory social and health insurance contributions. The total burden of the selected tax bases of both forms of business is quantified for the tax period 2020 to 2023, together with the prediction of the tax and levy burden for the year 2024, which will be affected by the government consolidation package. It also includes a comparison of the total burden and a recommendation of a suitable form of business for selected levels of tax bases. Subsequently, a model example shows the procedure for the transition from self-employed to limited liability company, including accounting operations, tax implications and recommendations.
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Komparace užití účetnictví a daňové evidence v dřevařském podnikatelském subjektu
Šmíd, Pavel
This bachelor thesis deals with comparation of accounting systems, such as tax records and accounting. The advantages and disadvantages of each subsystem are described in theoretical part of the thesis. In following parts the thesis copes with the differences between revenues and incomes, between costs and expenses and compares records of receivables and obligations in each system. The individual steps that supervene during the transition from the tax record to the accounting and differences between them are analysed and compared in the practical part of the thesis. Last but not least, the thesis deals with the calculation of income tax of natural persons, both in the tax records and in the accounting, the thesis also contains the calculation of the income tax using lump sum of expenses. The bachelor thesis copes with legal acts of Czech Republic, which are enacted and enforced in the day of completion of this work.
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Zdaňování příjmů OSVČ ve vybraných zemích EU
Dittrich, Filip
This Bachelor Thesis deals with tax options for self-employed in Czech Republic and Germany. It analyses calculation of tax duties and contributions of social and health insurance. Aim of the study is to compare german and czech taxation for the self-employed and to identify similarities and differences.
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Tax Aspects of Doing Business in Online Marketing
Přikrylová, Gabriela ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
In this bachelor thesis, there are described and clarified tax aspects of doing business in online marketing. Theoretical part includes basic principles of marketing and in more detail, there is described marketing in the online environment. Theoretical part also includes law regulations of income tax and value added tax. Based on the knowledge of theoretical part, in practical part, there are model examples of individuals doing business in online marketing.
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Development company taxation
Kašpar, Jan ; Francírek, František (advisor) ; Zídková, Hana (referee)
The aim of diploma thesis is to guarantee all requirements, which are necessary for providing a correct service of tax advisory. The main aim is devided into three parcial aims: description of development proces, analysis of related tax issues and to provide a development trends estimation. Methods used in this paper are recherche of related sources, interview with overal 13 consultants, analysis and folowing synthesis of reached knowledge. In comparison with another papers on similar topic, this text puts accent on practical aspects of development company taxation. Because of more precise understanding of commented issues, thesis provides chronological structure instead of classic thematical structure, used in most of similar papers. Thesis accomplished all the established objectives so it is efficient educational instrument mainly for a bookkeeperes and tax advisors, who needs to gain a knowledge of development as such, and it´s taxation.
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The impact of accounting and taxes on entrepreneur who runs a café
Nguyen, Ngoc Anh ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The goal of this bachelors thesis is to discuss the impact of legal, accounting and taxing duties on day to day operation of café as well as to compare the aspects of business for entrepreneur and legal entity. First part of this thesis is devoted to clarifying the topic of business in general and its requirements for entering it, with emphasis on importance of economic transaction registration. Followed by analysis of electronic registration of sales. Last chapter deals with single entry book-keeping and accounting from the view of entrepreneur who runs a cafe.
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Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules
Bocáková, Michaela ; Černá, Jana (referee) ; Křížová, Zuzana (advisor)
The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.
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Tax deduction for research and development
Švecová, Klára ; Francírek, František (advisor) ; Slintáková, Barbora (referee)
Research realised by the public sector leads to new knowledge. To achieve economic growth of the country, it is necessary that the results of such research could be useful for innovation in the private sector. It can be achieved by cooperation of both sectors. The government of the Czech Republic supports such cooperation since 2014, through the option for businesses to include costs of R&D services and intangible results of R&D purchased from public universities or public research institutions in the tax deduction for research and development. It can be also better used by small and medium enterprises, but the total amount of this tax incentive decreased in 2014 as compared with 2013. The aim of this diploma thesis is to analyse the reasons for the low utilization rate of tax deduction for research and development and low levels of cooperation on R&D between enterprises and public sector, primarily universities.
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