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Personal Income Tax Optimization
Mahdalová, Iveta ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the taxation of the income of a natural person and the tax optimization of this income. In the theoretical part of the thesis, the basic terms necessary for the analytical and practical part are defined. The analytical part describes the possibilities of tax optimization and further calculates the current tax liability of the taxpayer. The analytical part is followed by the practical part. In it, variants of the taxpayer's tax liability for the use of various means of tax optimization are calculated. The thesis also includes issues of social and public health insurance.
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Comparison of Income Taxation of Self-emloyed Persons and Limited Liability Companies
Skálová, Johanka ; Cikánková, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the optimization of taxation for self-employed individuals and limited liability companies. The theoretical part elucidates the issues of taxes, theories related to both personal and legal entities, description of various types of legal entities with emphasis on limited liability companies, and the advantages or disadvantages between a self-employed individual and a limited liability company. In the practical part, the theory is applied to determine which form of business is optimal for the selected entrepreneur. Finally, the results are compared and evaluated.
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Tax Burden Optimization for a Natural Person
Štefka, Vojtěch ; Schulz,, Jaroslav (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on taxation of selected individuals and on tax optimization of the incomes. In the theoretical part are basic definitions needed for practical part contained. The aim is to calculate the tax liability using a different options of tax optimization and to propose the best variant. The thesis also includes the issue of social and public health insurance for persons doing business on the basis of a trade license.
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Optimization of Tax Burden for Selected Individual
Kroupová, Lucie ; Křivánková, Petra (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on optimization of tax burden of income for selected individual. In the theoretical part defines the basic concepts and theoretical starting points needed for practical part. Other parts of the thesis are focused on the solving the tax burned for selected individual using a different options of tax optimization including the proposal of the best variant. The thesis also includes the quantification of social and public health insurance for persons doing business on the basis of a trade license.
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Personal Income Tax Optimization
Světlíková, Jiřina ; Slováčková, Marie (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the tax optimization of a natural person whose revenues has been affected by government restrictions associated with the Covid-19 pandemic. In the theoretical part of the thesis the basic concepts necessary for the practical part are defined. Other parts follow up the quantification of the taxpayer’s obligation together with the subsequent projection of changes originating from the application of various methods of tax optimization. When selecting the most suitable variant of tax optimization, the impact on the overall tax burden of the jointly household is also taken into account. Attention is also paid to the issue of social and public health insurance.
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Taxation of Rental Incomes and its Optimization
Zadražilová, Kateřina ; Melkes, Vladimír (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on rental income and the possibility of tax optimization for simple rent. The theoretical part defines the basic concepts that are necessary for the problem. The next parts are focused on the possibilities of tax optimization and total value of the taxpayer's tax liability together with a subsequent comparison of the changes that occurred during the application of the model. When selecting a suitable model was consider the income charge as well as administrative complexity of the chosen model.
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Optimazation of Tax Burden of an Individual
Billichová, Diana ; Hrubá, Iveta Musil (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with taxation of income of individuals and tax optimization of this income. In the thesis is described tax base and tax liabity, which is subsequently used at the fictitious taxpayer. The thesis also includes the issue of social and public health insurance for persons doing business on the basis of a trade license.
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Optimalization of taxpayer‘s taxation using the institute of cooperating persons
Vrzalová, Klára ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on optimisation of a taxpayer’s tax liability and of the tax burden of a household on a shared budget. The theoretical part chiefly establishes the basic terms that are necessary for the practical part. The analytical part is concerned with calculating the tax liability of all members of a model family on a shared budget. The proposal part offers various alternatives of using the institute of cooperating persons out of which the one that offers the greatest tax saving of the household is selected. This bachelor thesis is also concerned with the social and health insurances.
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Personal Income Tax Optimization
Kácovský, Tomáš ; Nýčová, Jana (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the taxation of selected individuals and on tax optimization. In the theoretical part, there are basic definitions needed for the practical part. The aim is to calculate the final tax liability of the individual using tax optimization tools and suggest the most suitable option. When choosing the most appropriate tax optimization option, the impact on the overall disposable income of the jointly managed household is also taken into account. The thesis also includes issues related to social and public health insurance.
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