|
|
Optimization of the Tax Liability of a Natural Person
Šrámková, Monika ; Sochorová, Milena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is about income tax of natural person, which should be the lowest. To make tax lower it uses possibilities of editing tax base. It counts tax in some cases. In the first case it uses real costs. In the second case it uses costs by percentage. In the third case it uses cooperative person. In the next cases it uses some kinds of corporate. In this thesis are also used all members of persons family to increased possibilities of optimization.
|
|
|
Mezinárodní zdaňování pasivních příjmů v judikatuře Soudního dvora Evropské unie
Bělušová, Kristýna
Tento článek se zabývá mezinárodním zdaňování pasivních příjmů, resp. dividend v návaznosti na judikaturu Soudního dvora Evropské unie. Záměrem článku je identifikovat některé problematické otázky mezinárodního zdaňování dividend v rámci Evropské unie na základě analýzy rozsudků Soudního dvora Evropské unie a v návaznosti na uvedené vyhodnotit obecná pravidla ohledně vnitrostátní právní úpravy tak, aby nedocházelo k porušení svobody usazování dle článku 49 Smlouvy o fungování Evropské unie a volného pohybu kapitálu dle článku 63 Smlouvy o fungování Evropské unie, což vede k zajištění fungování jednotného vnitřního trhu Evropské unie.
|
|
|
Optimization of the Tax Liability of a Natural Person
Šrámková, Monika ; Sochorová, Milena (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is about income tax of natural person, which should be the lowest. To make tax lower it uses possibilities of editing tax base. It counts tax in some cases. In the first case it uses real costs. In the second case it uses costs by percentage. In the third case it uses cooperative person. In the next cases it uses some kinds of corporate. In this thesis are also used all members of persons family to increased possibilities of optimization.
|
|
|
Analysis of election platforms of the parliamentary political parties in 2010 in the field of direct taxation
Boreš, Martin ; Vančurová, Alena (advisor) ; Finardi, Savina (referee)
In this bachelor thesis "An analysis of election platforms of the parliamentary political parties in 2010 in the field of direct taxation," the reader will learn about individual electoral programs of political parties in terms of direct taxes. The first descriptive part is devoted to the development of tax policy and direct taxes in the Czech Republic. The main goal is the division of political parties according to the compatibility of their election platforms in direct taxes and estimation of impacts of the election results in tax revenues, which builds on previous compatibility analysis. With processing of the information I have concluded that the compatibility of election platforms is the highest both for the right wing parties and for the left wing parties and left wing parties try to heighten tax revenues.
|
guest ::
