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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Tax Optimization in Change of Legal Form from a Sole Entrepreneur to a Limited Company
Němcová, Hana ; Hromek, Zdeněk (referee) ; Svirák, Pavel (advisor)
This thesis analyzes the changes in the legal form of business from individuals to corporate, namely the limited liability company. The work is focused on the method of taxation of natural and legal persons, individual ability to switch between these legal forms and evaluate the pros and cons of various forms of business. The aim is to communicate the business advantages and disadvantages of different forms of taxation of business, entrepreneurs propose a change of legal form and to acquaint him with the steps that are needed to change the legal form to do.
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Comparison of Personal Income tax in the Czech Republic and Germany
Tobola, Nicolas ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of personal income taxation in the Czech Republic and Germany. In the theoretical part, the basic concepts and methods of taxation of natural persons are analyzed step by step in both mentioned countries. In the practical part, these methods are compared to each other on specific examples. After that, the possibilities of a tax optimization are proposed. The conclusion of the thesis is about the valorization of the examined countries based on the results and then one of the system is chosen as preferable for natural persons.
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Proposal for Solution of VAT Optimalization
Tomanová, Lenka ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor´s thesis is focused on problems with granting taxation of value added tax which is considered to be the most difficult of all taxation theories. The reason for that is a fact, that although many people are concerned to granting taxation of value added tax in regular month or quarter time intervals, they do not fully understand this statutory interpretation and that causes many erors and complications. The main objective of this thesis is to summarize most frequented erors which occur during granting taxation liability of value added tax and following concept of directive which should be followed by ordinary taxpayer.
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Legislative Changes in Taxation of Individuals
Bělehrádková, Věra ; Vladík, Aleš (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on legislative changes of the Law of Income Tax since 2008. It deals with taxation of individuals in the concrete of depend activity. The thesis deals with other important changes during years 2008 to 2011 which affected all of payers and taxpayers. At the end of the thesis is compared tax liability of individual taxpayers over the years and proposed possibilities of tax optimization.
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Tax Aspects of Pedigree Dog Breeders
Krčmová, Lucie ; Popleková, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the issue of the Income Taxation of the pedigree dog breeders. It represents individual entries of the income and expense, and considers the available possibilities of the dog breeding and its utility for individual breeders in terms of number of each sire and frequency of rearing puppies. The outcome of the thesis is proposals for solution, which may help breeders to optimize the tax.
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