National Repository of Grey Literature 5 records found  Search took 0.01 seconds. 
Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
Tax Optimisation for an Entrepreneur while Focusing on the Method Applied for Deductible Expenses
Kohoutová, Nikola ; Vlková, Lenka (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on the method of applying expenses for an entrepreneurial natural person. It specifies the basic concepts, the methods of keeping actual and flat-rate expenses and the changes in the method of applying expenses. The bachelor thesis also contains a complex model example on which the change in the application of expenses is made.
Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
Flat-rate expenses in the income from the business of natural persons in the Czech Republic
Vlášková, Michaela ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
This bachelor thesis deals with the taxation of the income of entrepreneurs, who are used to determine the taxable lump sum expenses. Development rates of these expenditures went many changes, most of them were in 2013 and these relate mainly to the application of discounts and rebates on a husband, or wife. Examined the rate itself is flat-rate expenditure on the basis of comparison with actual expenditure. For the purposes of the practical part of the data obtained was used in the survey. At the conclusion of some of the proposals, as would a flat-rate expenses could increase revenue to the State Treasury.
Claming of flat rate expenses as a part of formulation tax base
Gbúr, Marcel ; Vančurová, Alena (advisor) ; Eisenwort, Lukáš (referee)
This paper describes the claiming of flat-rate expenses as an important part of formulation of tax base from income. It is based on current valid legislation. The text offers an international comparison of flat-rate expenses and their effects on tax base.

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