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Corporate income tax optimization in a selected company
Janésková, Lenka ; Chrenčíková, Věra (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on the issue of tax optimization in a business entity. The theoretical part defines key concepts and methods, which are then applied in the practical part to a specific company. The result is then the calculation of the current tax liability, on the basis of which the means leading to effective income tax optimization are proposed and justified in the last part of the thesis.
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Personal Income Tax Optimization
Mahdalová, Iveta ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of the income of a natural person and the tax optimization of this income. In the theoretical part of the thesis, the basic terms necessary for the analytical and practical part are defined. The analytical part describes the possibilities of tax optimization and further calculates the current tax liability of the taxpayer. The analytical part is followed by the practical part. In it, variants of the taxpayer's tax liability for the use of various means of tax optimization are calculated. The thesis also includes issues of social and public health insurance.
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Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Skálová, Johanka ; Cikánková, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the optimization of taxation for self-employed individuals and limited liability companies. The theoretical part elucidates the issues of taxes, theories related to both personal and legal entities, description of various types of legal entities with emphasis on limited liability companies, and the advantages or disadvantages between a self-employed individual and a limited liability company. In the practical part, the theory is applied to determine which form of business is optimal for the selected entrepreneur. Finally, the results are compared and evaluated.
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Tax evidence as a method of the evidence of economic transactions
Zemanová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on tax record keeping as a method of recording the economic transactions of entrepreneurs, which will lead to the optimization of the tax liability of a selected natural person in a particular field of business. The first part deals with the explanation of the necessary concepts related to the issue of tax records, which are needed in the following parts of this thesis. Next, the selected individual is introduced and the optimal maintenance of their tax records is set. At the end of this section their current tax liability is calculated. The last part deals with the design and evaluation of possible options leading to tax optimization.
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Taxation of natural persons
Kvapilová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the tax optimization of a physical person. The theoretical part is focused on the explanation of individual concepts that are related to the given issue of taxation of physical persons, tax optimization, social and health insurance. The analytical part contains a detailed description of the tax subject. The proposal part shows tax optimization calculations and recommendation for the best option with the lowest tax burden.
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Optimization of Taxation in a Selected l Limited Company
Mišková, Kateřina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the optimization of taxation in a Selected I Limited Company. The theoretical part of the thesis explains the basic concepts related to the issue of corporate taxation. In the analytical part of the thesis the company is introduced and its tax liability is presented. The proposal part of the thesis focuses on reducing the tax liability of the selected company with a focus on the use of employee benefits.
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Depreciation as a tool for tax optimization
Sovová, Vendula ; Alexa, Tomáš (referee) ; Kalová, Dagmar (advisor)
Bachelor's thesis is focused on issues in the area of handling fixed assets. The aim of the thesis is to propose appropriate steps and solutions for depreciation of fixed assets, which will lead to tax optimization. In the analytical part, the company's assets are analyzed and in the design part, the selection of depreciation for newly acquired assets and its subsequent impact on the tax base is addressed.
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Tax optimisation of an entrepreneur operating a pet shop
Kollertová, Michaela ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis deals with optimizing personal income tax in connection with tax record keeping. The significance of this thesis is to evaluate the current tax situation of a selected taxpayer based on a thorough analysis of income and expenses, assets, and debts and to propose appropriate optimization methods to reduce his tax liability. The theoretical part of the thesis explains the basic concepts related to the issue and are necessary for the practical part of the bachelor thesis. The result of the analytical part of the thesis is the selection of appropriate tax optimization methods, which were consulted with the selected taxpayer.
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Tax evidence as a method of the evidence of economic transactions
Juřenová, Adéla ; Gabrielová, Lenka (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on the use of the method of recording the economic transactions of entrepreneurs, especially the method of keeping tax records for the chosen entrepreneur. First, the theoretical requirements for tax records are defined based on a literature review. Then, in the analytical part, the management of the tax records of the selected entrepreneur is analyzed. At the end, there are two options that will lead to tax optimization and the correctness of the entrepreneur's tax records.
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Employee motivation and remuneration from the perspective of tax regulations
Páčová, Šárka ; Velička, Michal (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis deals with the motivation and remuneration of employees through benefits from the perspective of tax regulations. First, based on a literature search in the context of the Czech legislation, it defines the theoretical requirements of individual benefits. Using personal interviews and subsequent analysis, it addresses how to choose an appropriate remuneration system in a company with a higher level of employee turnover. Finally, two proposals reflecting requirements of employees and management of the company are set out.
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