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Taxation of natural persons
Veřmiřovská, Lucie ; Pavelková, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor's thesis deals with the optimization of taxation of a natural person. The goal of this work is to minimize the taxpayer's tax burden and at the same time maximize his net profit. The theoretical part focuses on the explanation of individual concepts and methods of optimization, which are needed for other parts of the work. The analytical part contains the specific situation of the selected taxpayer, which at the same time carries the necessary information for the design part. The already mentioned proposal part includes individual proposals for reducing the tax burden.
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Comparation Self-employed Person and Comparation to Limited Company
Bučková, Michaela ; Věrný, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the issue of taxation of individuals, specifically self-employed persons, and taxation of legal entities using limited companies. The outcome of the bachelor's thesis is the implementation of tax optimization for the selected entity and determining which legal form of business is more advantageous for them. The theoretical part includes characteristics of business for both natural persons and legal entities and procedures for calculating tax obligations. The practical part involves the comparison of selected forms of business based on the resulting tax obligations and other perspectives.
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Taxation of natural persons
Horáková, Ludmila ; Krčmářová, Karolína (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the taxation of income of natural persons and optimization of tax liability. The thesis is divided into three parts. The theoretical part explains the concepts related to the topic. The analytical part presents a fictitious taxpayer and his economic situation. The design part presents possible options for calculating tax liability and health and social insurance premiums using different tax optimisation methods. A comparison of the proposed options will be presented and the most advantageous one will be recommended.
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Employment Incomes Tax Optimization
Sýkorová, Kristýna ; Malinka, Jakub (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of personal income from dependant activities and tax optimization of this income. The thesis discusses the issues of labour law, tax law and social and public health insurance. The procedure for determining the tax and the resulting tax liability is described, together with the calculation of net wages. This procedure is subsequently applied in the calculation of tax liabilities of fictitious income tax payers.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Optimization of Tax Burden of an Individual
Švejda, Jiří ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on optimizing the taxation of invidual person, according to valid legislation of Czech Republic. The theoretical part explains basic concepts and possibilities of how to achieve lower tax obligations, which is applied in the next part to a specific invidual. The last part includes multiple options for the tax liability of invidual person. Subsequently, the option with the highest tax optimization is selected.
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Optimization of Tax Burden of an Individual
Andršová, Kateřina ; Bula, Nikola (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on the individual 's optimalization of taxation. In the theoretical part are explained basic concepts and principles needed for calculation of income tax of individual and the problematics of social and health insurance of entrepreneurs too. In the suggestion of solution the tax liability is calculated with instruments of optimalization of taxation. The most advantageous variant is recommended.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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