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Taxation of Rent Incomes
Laslová, Klára ; Ondrůjová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis deals with problems of so-called private rental achieved under § ř of the Income Tax Act. The first part is focused on explanation the theoretical knowledge from the area of lease agreements, general taxation procedures and through definition of tax expenses of the lessors´s side. The practical part is processed tax analysis of a particular individual with continuity of technical improvement during one or more tax period.
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Optimazation of Tax Burden of an Individual
Dostál, Jakub Jan ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the taxation of individuals in the Czech Repubic and on the possibilities of optimizing the tax liability. The theoretical part explains the basic concepts in connection with personal income tax. There are four variants proposed with the possibilities of optimizing the tax liability of the income taxpayer in the practilal parth. There is the best variant of income tax optimization of a specific taxpayer selected at the end of the bachelor´s thesis.
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Value Adedd Tax Optimization in a Selected Company
HEŘTOVÁ, Aneta
The diploma thesis deals with the value added tax in the company. An important area in the company is the optimization of value added tax, leading to a legal reduction of its tax liability. Tax optimization is the main aim of this thesis. The effort is to approach the issue of this tax with an insight into the activities connected with it directly to the selected organization. This organization is a South Bohemian company whose main activity is production for the processing industry. The thesis focuses on record keeping of invoices, associated with this tax. Further, the study describes the tax codes, which are an integral part of compiling tax statements. The issues of customs and exchange rates are also not forgotten. At the end of the thesis, there is an analysis of these tax statements and proposals aimed at optimizing the value added tax. The last chapter of the thesis is devoted to carousel frauds, which are among the most sophisticated tax frauds in the VAT field.
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Optimazation of Tax Burden of an Individual
Dostál, Jakub Jan ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on the taxation of individuals in the Czech Repubic and on the possibilities of optimizing the tax liability. The theoretical part explains the basic concepts in connection with personal income tax. There are four variants proposed with the possibilities of optimizing the tax liability of the income taxpayer in the practilal parth. There is the best variant of income tax optimization of a specific taxpayer selected at the end of the bachelor´s thesis.
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Taxes in the Accounting System of Business Corporations
ŘEZNÍČKOVÁ, Martina
Presentation of taxes in the accounting system of business corporations is defined by rules, and it is very important for business corporations when and how taxes influence economic result. At first the tax system of the Czech Republic is described and individual taxes are categorized. Then the work deals with how these taxes are accounted. Because of an important role of corporate income tax, the work also deals with a transforming economic result into a base of corporate income tax and options to optimize a tax duty of this tax. A company settled in the Central Bohemia was chosen for the practical part, which presents the tax system in a particular company during year 2017. The company manufactures goods from nonwoven textile, which are used during environmental accidents and incidents. Then the work describes how the taxes of this business corporation were accounted. The work also deals with the transforming of company's profit into the base of corporate income tax and then the tax duty of company is calculated. Finally there are mentioned some options that they can de-crease the corporate income tax and then these options are also calculated.
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Taxation of Rent Incomes
Laslová, Klára ; Ondrůjová, Lenka (referee) ; Kopřiva, Jan (advisor)
Bachelor thesis deals with problems of so-called private rental achieved under § ř of the Income Tax Act. The first part is focused on explanation the theoretical knowledge from the area of lease agreements, general taxation procedures and through definition of tax expenses of the lessors´s side. The practical part is processed tax analysis of a particular individual with continuity of technical improvement during one or more tax period.
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Tax Aspects of Selected Enterprise
Kotorová, Zuzana ; Finardi, Savina (advisor) ; Vančurová, Alena (referee)
The Bachelor Thesis called Tax Aspects of Selected Enterprise is focused on tax burden of the business company Alphaduct a.s. The goal of Thesis is to analyze tax burden of the company, and then to form tax optimalization from the produced analysis for the selected enterprise by tax economy. First I will briefly introducte the company, I will focus on financial analysis at individual chapters and I will explore tax aspects of the enterprise in details. I will investigate individual taxes for the years 2012, 2013, 2014 as well as I will come out from income tax returns and other internal documents of the company.
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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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