|
|
Tax-qualified and non-tax qualified expenses
Sůra, Jiří ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...
|
|
|
Tax-qualified and non-tax qualified expenses
Sůra, Jiří ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...
|
|
|
Taxation of individual entrepreneurs’ incomes in terms of Czech Republic
Málková, Kristýna ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
The main goal of the bachelor thesis is to describe and clarify the process of taxation of individual entrepreneurs' incomes. The thesis consists of practical and theoretical part. Theoretical part is focused on possibilities of keeping records of an individual entrepreneur, calculation of tax base from economic result and construction of tax. In the practical part, the theory is applied on the example, which is solved in an accounting, tax evidence and with the use of fixed expenses. Final survey describes the attitude of college students to doing a business as an individual and being an employee.
|
|
|
The car business - accounting and tax aspects of the travel reimbursement
Mertlíková, Aneta ; Nováková, Lenka (advisor)
For my bachelor thesis I have chosen the topic in the automobile business, as currently there is one car to one of the major items that are used to achieve its business taxable income. The car business helps, but it also brings many problems and worries. The aim of this work is to show what the situation and problems of the entrepreneur must solve if it determines in its business car use. Emphasis is placed on the tax and accounting issues. Given the breadth of the topic, my thesis was divided into four basic parts. In the first section I define the notion of fixed assets, deal with the acquisition of the vehicle, its valuation, classification and also to use its technical evaluation. The second part focuses on the issue of depreciation of the car. Most space is devoted to the third part, which deals with travel reimbursements, the entrepreneur may apply if a business uses its road vehicle. The last chapter deals with the removal of a vehicle from the accounts. Finally, I also mentioned an example of continuous practice.
|
guest ::
