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Ways of decision execution practised by selected municipal authority while ensuring its activity.
LUKEŠ, Jaroslav
Annotation The objective and central theme of this paper is to compare the various methods of decision enforcement undertaken by municipal authorities in carrying out their activities in terms of frequency and success. A prerequisite for success is to identify the effectiveness of decision enforcement in terms of the form. Another condition is to compare groups of citizens against whom decision enforcement is directed in terms of social stratification, i.e. in terms of education and age ? the factors from which we assume their position in society. To find out what is the practical process of decision enforcement. The assumption is that the territorial offices of municipal authorities use mostly the pecuniary form of decision enforcement and that this form is effective in meeting the claims of beneficiaries. The primary method chosen is quantitative research; the secondary method is the analysis of data from the database of the Milevsko Municipal Authority. The target group of the research is a set of citizens,against whom the municipal authority in Milevsko carried out decision enforcement proceedings in the period of 2009-2010. The bachelor?s thesis can be used to pursue the given issue, for sociological study - which groups of people commit offences dealt with in administrative proceedings, or failure to comply with other legal obligations. Information from the thesis can be used as supplementary material for competent officials dealing with the issue of decision enforcement. This feedback can positively influence the municipal authority staff?s approach to clients in terms of social perceptions of a particular situation. I plan to introduce the results of my work to the workers and discuss the findings with them.
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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The debts from a law, accounting and tax aspekt in a conditions of the Czech republic
RADOŠOVSKÁ, Šárka
From an economic point of view the claims mean a capital part of a company. They are a special part of intangible property and a treatment with them mean very complicated juristic, accounting and tax probems. The claim means a reason of creditor to urge to debitor a charge of definite engagement. Ever business subject can secure the discharge of the engagement by the help of a security instrument, for example of an advance, a right of lien, a penalty, a liability etc. When the claim will become after all these precautions the overdue claim, the creditor must face up to costs of their recovery, for example by the help of a forfaiting, a factoring, a eviction recovery, a bilateral cleaning of claims etc. The overdue claims we can depreciace or create discretionary entries on them under the rule of law or of bylaw. The company should realize all these facts and keep a general and consistent register of claims. The register is an objectives of this work.
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Personal income tax optimization
PÍPALOVÁ, Kamila
I divided the thesis into two main parts: theoretical and practical. In the theoretical part, I analyze possibilities of legal tax optimization. The practical part was prepared on an example of an entrepreneur, whose income comes not only from his business activity, but also from lease and other sources. He lives in a household with a wife and a daughter. In the practical part, I calculate the total tax duty of the household, but also social and health insurance duty, the amount of which also depends on the tax base. In the practical part, I found six models of tax calculation for this particular household.
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The legal form of enterprise according to the Trade licensing act
MEJDRECHOVÁ, Petra
The aim of this theses is the identification with valid legal form of the Trade licensing act. This theses has identification the reader with legal form of this form of enterprise and also it serves as instruction for the establishment of the trading for the strating enterpisers. This theses also contains the historical progress of this form of enterprise and at the end is the interpretation of datas, which concern of the numbers of published of trade licence.
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Problems of the transition from tax evidence to the accounting for entreprneur - physical person
OULICKÁ, Žaneta
In my B.A. thesis, I focused on the issue of the transition of a fictitious business from tax records keeping (former ``single-entry bookkeeping) to bookkeeping (i.e. ``double-entry bookkeeping{\crqq}). In the theoretical part, I characterised briefly tax records keeping, bookkeeping and also the transition process. The bookkeeping is based on the cost-income principle, and the tax records keeping is based on the income-expenses principle. I primarily applied theoretical knowledge obtained from specialised literature. There is no general rule, which would determine that the bookkeeping is better for a particular person than the tax records keeping and vice versa. Both methods have advantages and disadvantages. In selecting, an entrepreneur must examine the strengths and weaknesses, also in relation to a particular economic situation of a particular country. In the practical part, I applied the transition of a fictitious individual as of 1 January 2007. On the basis of stocktaking, it was found out that the entrepreneur has much stock available. If the tax rate in the Czech Republic will be reduced from 32% to 15% in 2007, the transition to the bookkeeping does not have to be so painful for the individual - entrepreneur.
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income from operations of natural person - accounting vs. tax evidence
Vrbová, Tereza ; Randáková, Monika (advisor)
The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.
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VÝBĚR FORMY PODNIKÁNÍ JAKO ZÁKLAD DAŇOVÉ OPTIMALIZACE
Safínová, Eva ; Láchová, Lenka (advisor) ; Weberová, Jana (referee)
Tato diplomová práce se zabývá rozdíly, které se objevují ve zdanění fyzických a právnických osob. Konkrétně zaměřuje na porovnání zdanění osoby samostatně výdělečně činné se zdaněním společnosti s ručením omezeným. Porovnávání je zaměřeno především na právní stav před a po reformě veřejných financí od 1.1.2008. Součástí práce je i analýza daňového zatížení podnikatele v letech 2004 ? 2007.
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