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Application of selected practices of creative accounting in connection with tax reduction of an individual entrepreneur
Rajdl, Jan ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
Creative accounting is often connected with larger companies that try to overestimate their reported profit by using creative accounting. It is usually performed in order to attract potential investors or to gain a higher credit from the financial institutions. The aim of this bachelor thesis is the effort to point out that using of creative accounting cannot be connected only with overestimation of the financial statements by companies and consequently to outline the alternative interpretation and application of creative accounting by other subjects. These accounting entities are represented in the thesis by a Czech individual entrepreneur through whom the specific examples how to use creative accounting in order to underestimate reported profit are shown. Such efforts will result among other things in a lower tax payment flowing to the state budget.
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Book keeping possibilities of individual entrepreneur and moving between them
Levá, Petra ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The first part of the Bachelor thesis deals with possibilities of depiction of business activity that are applied according to the Czech legislation and lead to executing entrepreneur's recording and tax liability. This part also specifies accounting units, which are obliged to keep the books, and also determines who can use other types of records. It informs, as well, about possibility of entrepreneur to choose the most convenient type of records. In the second part of the Bachelor thesis, there is a list of steps that must be done, if an entrepreneur converts to other type of recording. It focuses on a transition between tax records and accounting and between tax records or accounting and flat-rate expenditures. The plain text is enriched by illustrative examples, which could be used as a guideline for mentioned transitions.
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Accounting Act and its application to the individual entrepreneur
Halás, Juraj ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This work deals with the interpretation of the Act. 563/1991 Coll. On Accounting, as amended, and discusses its different sections and paragraphs. The beginning part addresses the history of legal rules and accounting practices during the existence of the Czech Republic until today, along with the harmonization of accounting and business and European law. The basis of the work is an interpretation of sections of the Act on Accounting, along with comments and findings by other authors as well as analysis of methods and concepts such as accrual convention, fair value or financial statements. The application of these regulations is aimed at businesses and individual entrepreneurs also with tax consequences. The conclusion assesses the suitability of these regulations and policies to their users.
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Accounting and tax records for purposes of determining the tax base of individual entrepreneurs
Svoboda, Jiří ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
This thesis deals with the analysis of accounting and tax records for purposes of determining the taxable income of individual entrepreneurs. At the beginning of work are defined terms related to business and revenue generated by the entrepreneur under the Act on Income Tax which may be acquired and thus affect the tax base. The following chapters describe the principles of keeping tax records and accounts, each of these chapters ends with an analysis of what the entrepreneur has to do at the end of the reporting period and also describe some selected effects on the income tax base in the conduct of these two registers. The conclusion is a complex example that demonstrates the practical use of both records and highlights the differences in tax base for tax accounting and bookkeeping.
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Tax records versus accounting of individual entrepreneur
Vašíčková, Lucie ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
This thesis focuses on an individual entrepreneur and his reporting of economic activity. The space is devoted to tax records and accounting. In the introduction the question of which kind of reporting is better for an individual entrepreneur is raised. The work continues on the specification of an individual entrepreneur and his income. Another chapter is devoted to the presentation of tax records. There are presented primarily records of income and expenditure, assets and liabilities, fixed assets and inventories. At the end of the chapter the procedure for adjusting the profit or loss on the tax base and subsequent tax liability follows. Another chapter is relating to accounting, its principles and policies. The attention is paid to the same types of assets and liabilities as in the chapter on tax records, there is again introduced a procedure to determine tax liability. Another chapter focuses on comparing the differences in accounting and tax records, especially the impact on the tax base. The conclusion is all shown in the general practical example.
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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.
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Expenditure individual entrepreneurs - past, present, future
Mikolášek, David ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
Bachelor thesis on the topic of individual entrepreneurs expenditures deals with the historical development expenditure, current status, future plans and comparison with other countries. The aim is to determine at what time there was the most favorable conditions for individual entrepreneurs about their spending. The thesis examines the various laws which apply to expenses which include expenses went into the tax base, which was above lump spending. The practical part is a comparison of actual and lump costs, and changes planned for next year. The conclusion of this work is that the most favorable conditions for businesses prevailed in recent years.
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Individual entrepreneur - tax and accounting context
Šilhartová, Radka ; Müllerová, Libuše (advisor) ; Hribal Lundiaková, Marie (referee)
This thesis is aimed at individual entrepreneurship. It focuses on administrative demands the individual entrepreneur has to encounter when keeping tax record and accounting. Part of this thesis is also the historical development of legislation in this field. Basic obligatory records of entrepreneur towards financial authorities, social security administration and a health insurance company at the beginning and also during enterprise are summarized within the thesis. The main emphasis of this thesis is placed on the contents of keeping tax record and accounting. Comparison of these systems regarding the impact on the personal income tax is not a subject of this thesis. The empirical part of this thesis illustrates a tax record keeping of an actual entrepreneur.
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Pragmatic and didactic analysis of the curriculum on tax accounting
Drajsajtl, Tomáš ; Fišerová, Marie (advisor) ; Rotport, Miloslav (referee)
This bachelor thesis deals with pragmatic and didactic curriculum analysis of tax accounting. This thematic unit is taught on the secondary schools in the Czech Republic since 2004, when replaced the single-entry accounting in teaching. The theoretical part deals with didactic problem concerning the classification of tax accounting in teaching at secondary schools of economic specialization. Next part describes the content of the curriculum, followed by teaching methods and procedures, including didactic principles and the inclusion of examples in teaching. The practical part includes didactic analysis of the curriculum, supplemented by examples of frequently used forms and records in tax accounting, as well as schemes and several practical examples, including their solutions. The thesis is finished with a small research, focused on the teaching of tax accounting, especially the inclusion of this thematic unit in teaching, length and methods of teaching and used didactic technique.
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Accounting versus tax evidence in terms of individual entrepreneur
Schüllerová, Petra ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
Bachelor thesis shows the economic activity of individual entrepreneur. At the beginning it is defined legislative significance of tax evidence and accounting. Individual chapters compare intangible assets, fixed assets, company car, depreciation of assets, resources, payroll evidence, foreign currency and VAT using both methods. There is described the method of calculating health insurance and social insurance. Thesis analyses the process at the end of tax year in keeping tax evidence and describes the financial statements. At the conclusion is a practical example that compares economic result and tax base in keeping tax evidence and accounting.
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