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Tax evidence as a method of the evidence of economic transactions
Zemanová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on tax record keeping as a method of recording the economic transactions of entrepreneurs, which will lead to the optimization of the tax liability of a selected natural person in a particular field of business. The first part deals with the explanation of the necessary concepts related to the issue of tax records, which are needed in the following parts of this thesis. Next, the selected individual is introduced and the optimal maintenance of their tax records is set. At the end of this section their current tax liability is calculated. The last part deals with the design and evaluation of possible options leading to tax optimization.
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Business use of vehicles and related tax aspects
Mlátilíková, Hana ; MSc, Jakub Flek, (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis is focused on taxation of the the income of enterpreneurs, who use a car for their business. It deals with the concrete application of expences leading to the tax optimalization of the taxpayer and the impact of using a car for private purposes. In thesis uses methods of analysis, synthesis, induction, deduction and comparation. Thanks to them we came to the conclusion that an enterpreneur should buy a new car and add it to their business assets.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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Tax aspect of usage automobile in entrepreneurship
Jíša, Pavel ; Marková, Hana (advisor) ; Vybíral, Roman (referee)
The aim of this thesis is mainly summarize tax aspects of using car in entrepreneurship in Czech legislation - income tax, value-added tax, vehicle excise duty. Further the thesis focuses on non-tax duties of entrepreneur and current legal regulations in Czech republic with possible changes in taxation. The most interesting tax aspect is usage different tax regulation between Czech republic and Denmark at import of new automobile.
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Business Property - tax and accounting aspects
ANTOŇŮ, Ivona
In this Bachelor{\crq}s thesis I have examined the issue of business assets while focusing on the aspects of taxation and book-keeping. The objective of this work is an analysis of the limits of business assets in accordance with valid Czech legislations and the application of book-keeping and taxation consequences in practical terms of changes in business assets. The theoretic section characterizes business assets in terms of physical and legal entities, the company{\crq}s proprietary structure, which is dividend up according to valid account curricula for entrepreneurs that keep accounts. I have also included a preview of the question of asset assessment as well as limiting the methods of acquiring and liquidating tangible and intangible long-term assets and describing what the term joint property of spouses means pursuant to the Civil Code. I have also focused on the question of changes in business assets {--} in specific terms the methods of transferring business practices from a physical entity to a legal entity, the methods of transforming the company by division, the execution of a decision inflicting company share in a company and cooperative, and the termination of business practices of a physical entity. I provide information about taxation records and taxes designated by lump-sum amounts. In the practical section I develop the proprietary structure of a select legal entity and apply the results of the analysis of changes in business assets to this legal entity {--} the acquisition of long-term tangible assets, the sale of assets, and the depreciated price of assets in terms of the Income Tax Act. I also mention the question of acquiring tangible assets in the form of financial lease with the subsequent purchase of leased matters as a general opportunity of tax optimization, which is also applied to the select legal entity. I also mention the capital accession of a German company, which was selected by the legal entity mentioned above for the expansion and improvement of quality of offered services.
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Business property of individual businessman
Pelanová, Barbora ; Jirásková, Simona (advisor)
In my bachelor thesis I aimed at individual businessman, who started a business. My tendency was to summarize all accounting essentials and in particular to identify business property and explain its importance in accounting. In conclusion of the thesis, to facilitate an understanding of the issues, I transferred the accounting actually of fictional businessmen in practice.
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