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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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Aplikace pro přípravu podkladů ke zdanění příjmů z cenných papírů
Stibor, Filip
The aim of the bachelor's thesis is the design and implementation of a web application intended for calculating the income tax of individuals regarding the sale of securities in the Czech Republic. The selection of technologies used to ad-dress this issue is then discussed. Following this, an analysis of the problem itself is presented along with a subsequent application design. The thesis also describes the implementation of the application with a focus on data validity, security, oper-ability across various operating systems, testing and ultimately the deployment of the application on the web. In conclusion, a discussion is conducted regarding potential application expansions. The result is an application addressing the aforementioned problem.
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Tax liabilities of natural persons arising from activities with cryptoassets
Kratěna, Marek ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
Tax liabilities of natural persons arising from activities with cryptoassets Abstract The focus of this master thesis is tax liabilities of natural persons arising from activities with cryptoassets. The sub-objectives are the correct interpretation of the new term cryptoassets and their legislative classification under the current regulations. The conclusions of these sub-objectives form the basis for a correct assessment of the main objective of the thesis itself, which is the identification of selected activities of natural persons with cryptoassets and subsequently a correct assessment of whether they fall under any of the tax liabilities of natural persons under the current tax legislation. The thesis starts with an introduction, in which the concept of the thesis and the main motivation behind the choice of this topic are described in detail. The main part is followed by a conclusion which provides a summary of the facts examined and recommendations on the direction in which the current tax legislation should evolve. The main body of the thesis is divided into five parts. The first part is devoted to the new term cryptoassets and especially its current and forthcoming legislation at the level of the European Union. In the same part, the attitude of selected countries towards this type of assets is...
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