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Tax Optimalization of The Business Subject
Kalendová, Dita ; Ing.Jakobová Elena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis aims on individuals' tax liabilities and on the ways how to achieve their optimal level within the law. It shows how the how the tax liability can change according to the choice of the correct optimization method. It proposes a procedure for calculating the taxation of individuals and demonstrates examples of it .
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Recovery of Tax Arrears
Brázdová, Markéta ; Žáková, Zuzana (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in tax proceedings. Analyzes legal regulations the recovery of debts by tax administrators in the Czech Republic, in particular by the Law on Tax Administration. Simultaneously, this paper’s trying to find way, how to improve effectiveness of recovery of debts.
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The analysis of the personal income tax of the dependent activity according several groups of people
VONDRÁŠKOVÁ, Jaromíra
In my thesis which is on the theme {\clqq}Analysis of employee{\crq}s income tax by individual groups of inhabitants`` I compare net monthly incomes by individual groups of inhabitants. I review which group of inhabitants takes the lowest tax burden and which one takes the highest tax burden. Employee{\crq}s income tax is a tax which is the most perceived. It is the most visible for a tax payer who carefully follows the changes in its construction. These changes can have an influence on the economic decision of individuals and on the structure of their consumption. The most important change was the introduction a tax advantage for a nourished child and a tax allowance which replaced former tax-free amounts from the tax basis.
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Daňové, účetní a právní aspekty nestátních nevýdělečných organizací
Valentová, Zuzana
This diploma thesis deals with taxation, accounting and financing of non-profit organizations. The introduction describes the legal aspects of these organizations, focusing on the changes caused by the new civil code. The taxation and accounting is also focused on the changes caused by amendments to laws. The thesis responds to the current topic in society. It means the transparency of non-profit organizations. The effects of brand reliability of the specific organization are investigated and values of selected indicators of financial analysis for this organization are calculated. One of the goals of the thesis is to determine the conditions for the possible introduction of tax assignations in the Czech Republic. The formulation of these conditions follows three different situations of implementation of tax assignations. The impacts of these situations on the stakeholders are financially quantified, assessed and compared each other. Suggestions and recommendations are submitted in the conclusion to help the function of non-profit organizations.
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Daňový režim neziskových organizácií v krajinách Vyšehradskej skupiny
Maják, Matej
Maják, M. Tax regime of non-profit organizations in the Visegrad Group countries. Diploma thesis. Brno: Mendel University, 2019. The thesis deals with the tax regime and financing of non-profit organizations in the Vysegrad Group. The introduction of the thesis characterizes the legal aspects of non-profit organizations in the Czech Republic. The taxation is formulated for purpose changes, recommendation and reduction of administrative costs for non-profit organizations in the Czech Republic. The aim of diploma in the financing is to quantify the financial impact on the state, the taxpayer and the non-profit or-ganization. The financial impact of the implementation of tax assignments has be-en quantified using three model situations. Recommendations and suggestions for better functioning of non-profit organizations are formulated in the conclusion.
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Optimization of tax on corporate income
OBERTÍKOVÁ, Lucie
My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the calculation of the tax liability in 2015 and 2016 in the selected trading company. In the diploma thesis it was concluded that the best option for optimization is creation of reserves for repair of tangible assets or other tax deductible reserves.
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Tax Optimalization of The Business Subject
Kalendová, Dita ; Ing.Jakobová Elena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis aims on individuals' tax liabilities and on the ways how to achieve their optimal level within the law. It shows how the how the tax liability can change according to the choice of the correct optimization method. It proposes a procedure for calculating the taxation of individuals and demonstrates examples of it .
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Recovery of Tax Arrears
Brázdová, Markéta ; Žáková, Zuzana (referee) ; Musilová, Helena (advisor)
This bachelor thesis describes main problems in tax proceedings. Analyzes legal regulations the recovery of debts by tax administrators in the Czech Republic, in particular by the Law on Tax Administration. Simultaneously, this paper’s trying to find way, how to improve effectiveness of recovery of debts.
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