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Analysis of Selected Indicators of the RA for Olomouc´s Region Using Time Series
Baierová, Lucie ; Grznárová, Alena (referee) ; Kropáč, Jiří (advisor)
The Bachelor´s thesis focuses on analysis of selected indicators of the Revenue authority for Olomouc´s region using time series. This paper includes acknowledgement with theory, which will be used in the practical part, where already particular specific indicators of the mentioned revenue authority are subjected to analysis. Afterward, following a positive determination whether the data can be aligned, we realize the alignment by means of the regression function and specify the indicator prognosis for the future. In the thesis we can also find a description of the program for processing time series, which is created in Visual Basic.
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Taxation of Married Couples
Vránová, Monika ; Cardová, Dagmar (referee) ; Svirák, Pavel (advisor)
In this bachelor's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Interactive Form for Tax Returns
Hél, David ; Hrivňák, Ján (referee) ; Hynek, Jiří (advisor)
This bachelor's thesis deals with the design and development of a interactive forms for tax returns in the Czech Republic which are easy to fill in for every taxpayer. For tax returns, official web application is provided. This official app contains imperfections, which are analysed in this thesis. The main goal of this project is to develop simple yes/no forms which will guide users through the whole tax return. Based on user's answers, application generates form, which can be submitted at revenue authority. At the current stage, the application successfully generates the Personal Income Tax form. In the next phase, we expect the involving forms for other types of taxes.
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Selected Specific Issue VAT Intra-community Businesses
Kočařík, David ; Kubant, Michal (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis focuses on the issue of VAT in intra-community trades. Main pillar of the whole thesis is suggestion of solution for businesses operations process, between domestic company and economic subjects from EU countries. This way has been created the manual, which use legal provisions in practical examples, determines when are or aren´t intra-community transactions exempt from VAT and shows particular examples of VAT payments.
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Accounting and tax aspects of VAT regime change
Dang, Minh Thanh ; Litavská, Lubica (referee) ; Svirák, Pavel (advisor)
The purpose of this bachelor thesis is to analyze the issue of changing the VAT regime in a model business subject and to identify all changes in accounting and tax aspects, along with the advantages and disadvantages of VAT. The theoretical part focuses on the explanation of VAT and the principles of its application. The practical part focuses on the specific subject to which the issue relates. At the end will be shown suitable proposals for the solution and the correct application of the VAT deduction according to Czech legislation.
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Optimization Taxation of Students
Hudec, Zdeněk ; Felklová, Ilona (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is dealing with taxation of students' income. It is divide into four parts. The first part is dealing with taxes in theory, it contains explanation of basic terms. The second part is dealing with theory of personal income tax in general. Next part is about social health and insurance. Last part is practical, it contains calculation tax liability for individual possible variants. The main aim of this thesis is to find an optimal variant which would be the most favorite one for students.
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Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
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