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Accounting and Single Entry Book-keeping of Sole Trader and Their Relationship to Personal Income Tax
KRAMEŠOVÁ, Lenka
The thesis is focused on the analysis and evaluation of tax records and double-entry bookkeeping of an individual entrepreneur based on current legislation. The work also deals with the determination of the tax liability to personal income tax in both accounting regimes. In the theoretical part, both regimes are characterized and compared. The practical part is devoted to the analysis of the tax records of the selected entrepreneur with subsequent determination of the tax liability for personal income tax with the recommendation of the most advantageous method in terms of tax burden. Finally, the accounting transactions are compared with their accounting in both accounting regimes and the transition from tax records to accounting is applied with a recommendation whether the transition in terms of tax burden pays off to the entrepreneur.
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia
Larionová, Alena ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
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Taxation of individuals providing agricultural activity - analisis of the tax records and accountancy
MÍČKOVÁ, Jana
The aim of this essay is to compare principles of the tax records and accountancy. Pursuant to obtained evidences choose the right form of accounting. Tax bases from the tax records which contain specifics of agricultur mainly livestock are used for this essay. The main topic was accounting of animals and transition from the tax records. Practical part of this essay is about problem of transition to accountancy, livestock accounting and calculation of income tax. The tax effect by comparison with tax reporting by percentage of income is evaluated on basis of statements of tax records. Pursuant to this analysis was confirmed profitability of costs reporting by percentage of income.
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Accrual basis versus cash basis
Kocurková, Jana ; Nováčková, Zdenka (advisor) ; Řezáčová, Štěpánka (referee)
PRÁCE SE ZABÝVÁ DVĚMA METODAMI, POMOCÍ KTERÝCH LZE V ÚČETNICTVÍ MĚŘIT ZISK. JEDNOU Z TĚCHTO METOD JE AKRUÁLNÍ BÁZE, NA KTERÉ JE V ČR ZALOŽENO PODVOJNÉ ÚČETNICTVÍ. DRUHÁ METODA VYCHÁZÍ Z BÁZE PENĚŽNÍCH TOKŮ, KTERÁ JE ZÁKLADEM PRO DAŇOVOU EVIDENCI PODNIKATELŮ A TAKÉ PRO ORGANIZAČNÍ SLOŽKY STÁTU A ÚZEMNÍ SAMOSPRÁVU.
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