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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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Optimization of Tax Burden of an Individual
Jasná, Sabina ; Baženov, Václav (referee) ; Brychta, Karel (advisor)
The topic of this thesis is tax optimization of a selected subject. The subject in this thesis is a selected person from Czech Republic. The main objective of the thesis is to identify and evaluate the current tax burden and to optimize it, by the appropriate means. The introduction of the thesis consists of the theoretical background necessary to understand the practicalities of tax optimization. The first part of the practical unit consists of the calculation of the current tax liability of the selected tax payer. The second part targets on the current tax liability and how it can be subsequently optimized. This thesis also includes a focus on statutory social insurance and health insurance.
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Daňové zatížení podnikající fyzické osoby a společníka společnosti s ručením omezeným
Čačalová, Jitka
This diploma thesis deals with the tax, accounting and administrative aspects of a self-employed person and partner of a limited liability company, including mandatory social and health insurance contributions. The total burden of the selected tax bases of both forms of business is quantified for the tax period 2020 to 2023, together with the prediction of the tax and levy burden for the year 2024, which will be affected by the government consolidation package. It also includes a comparison of the total burden and a recommendation of a suitable form of business for selected levels of tax bases. Subsequently, a model example shows the procedure for the transition from self-employed to limited liability company, including accounting operations, tax implications and recommendations.
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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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Optimization of Tax Burden of an Individual
Jasná, Sabina ; Baženov, Václav (referee) ; Brychta, Karel (advisor)
The topic of this thesis is tax optimization of a selected subject. The subject in this thesis is a selected person from Czech Republic. The main objective of the thesis is to identify and evaluate the current tax burden and to optimize it, by the appropriate means. The introduction of the thesis consists of the theoretical background necessary to understand the practicalities of tax optimization. The first part of the practical unit consists of the calculation of the current tax liability of the selected tax payer. The second part targets on the current tax liability and how it can be subsequently optimized. This thesis also includes a focus on statutory social insurance and health insurance.
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Demographic trends in the Czech Republic as a social and economic risk
Kučerová, Bohumila ; Kaczor, Pavel (advisor) ; Sedláková, Jaroslava (referee)
The purpose of this bachelor thesis is to summarize the most important demographic data, to analyze the demographic development in the Czech republic, to provide a comparison with the other states and to formulate conclusions and recommendations on the basis of the results. The main demographic indicators are mortality rate, birth rate, marriage rate, divorce rate and abortion rate. Population growth in the Czech republic is also influenced by migration. Analysis of the demographic development is made for the period 1975-2015. Projection 2013, drawn up by the Czech Statistical Office, provides a sight into the demographic development up to the year 2101. It is evident that the Czech population has been aged and the birth rate is on the low level. This fact brings a number of social and economic risks. The aim of this bachelor thesis is to propose suitable measures to reduce an unfavourable demographic development and eliminate the social and economic risks as well.
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Choice of legal forms of business for an individual entrepreneur from accounting and tax side
Jurečková, Petra ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
Thesis on the topic of Choice of legal forms of business for an individual entrepreneur from accounting and tax side deals with legal forms for small entrepreneurs. After the first analyze the main topic becomes an entrepreneur who does business on the basis of its legal personality and a partner who is the only owner of limited company. Single chapters analyze the issue from the point of accounting, tax and legal. The practical part of the thesis contains model examples. The first part of examples compares tax burden of the partner and entrepreneur and the second part of examples shows evidence of the most usually transaction which can arise on the beginning of business, at first in the tax record and then in accounting.
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Socio-economic situation of the self-employed persons
Neubertová, Kamila ; Krebs, Vojtěch (advisor) ; Kotýnková, Magdalena (referee)
The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.
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