National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
Tax on Personal Income and Possibilities for Its Optimization
KOVAČOVÁ, Květoslava
This Bachelor's thesis deals with the optimisation of tax personal income. The objective of this thesis is to elaborate several optimising versions of calculation of tax liability in the taxpayer´s declaration of taxes. The first part is devoted to the theoretical knowledge; it is an introduction into the topic and it should provide an overview of basic terms. The second part analyses at the hand of two tax subjects several possibilities of reducing the tax payments, including illustrative calculations and evaluation of results. The conclusion of this thesis summarizes the data findings which evidence the fact that any version of tax optimisation reduces the taxpayer´s tax liability. However, before a taxpayer may apply some optimisation he must first invest some amount (f.e. in life or pension insurance, mortgages etc?.).

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