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Optimalization of the Income Tax in Varitex, s.r.o.
Skoumalová, Gabriela ; Šívara, Petr (referee) ; Kopřiva, Jan (advisor)
This writing is focused on issues related in legal persons to income tax and the optimization of the selected company. The bachelor´s thesis is divided into three main parts. The first part is focused on theoretical knowledge in the field of taxation and the procedure of income tax calculation. In the following section, these findings are used for optimization of the legal persons income tax in the particular company. The third part is focused on suggested solutions.
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Optimization of Tax Burden of a Concern
Zvěřinová, Pavlína ; Nekulová, Ivana (referee) ; Kopřiva, Jan (advisor)
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
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Use of Fuzzy Logic in Investment Risk Evaluation
Hřebíčková, Jana ; Pekárek, Jan (referee) ; Dostál, Petr (advisor)
This master thesis is dealing with development and application of a model that employs fuzzy logic. The model is used to support a decision of a selected Czech company that plans to invest abroad and establish a subsidiary. Selected indicators determine an investment risk in all countries considered for the investment. The model was implemented in parallel in two systems: MS Excel and MATLAB®.
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Recruitment of Staff to Employment and Related Obligations of the Employer
Kunášková, Irena ; Bár, Vlastimil (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of employment law and more specifically the adoption of staff recruitment. It provides an overview of the employers obligations related to the employment of new staff and analyzes future costs of the company to create new jobs. Employer with more than 25 employees in employment are obliged to employ disabled persons or subscribe products from employers employing 50 % of persons with disabilities or to contribute to the state budget. The aim of the thesis is to evaluate which of the legal obligations for employers is most advantageous in terms of cost minimization.
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Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia
Juřenčáková, Jana ; Wimmerová, Šárka (referee) ; Kocmanová, Alena (advisor)
This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
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Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
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Tax Optimalization of The Business Subject
Kuchyňková, Hana ; Prokůpek, Petr (referee) ; Svirák, Pavel (advisor)
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of an employee company and propose the best solution of tax minimization of the particular company. Possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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Taxation of Legal Entity’s Incomes
Pančušková, Kristýna ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of corporate income tax. The aim of the thesis is to reduce the tax of a chosen legal entity. The first chapter deals with the theory that is needed for elaboration of the practical part of this thesis. The second chapter is about the chosen company and contains analysis of the company. The third chapter states suggestions of tax optimalization options.
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