National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
Optimization of the company tax liability
Blažková, Monika ; Kislingerová, Eva (advisor) ; Zámečník, Petr (referee)
This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.

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