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Taxation of Rent Incomes
Bělušová, Kristýna ; Hnidákova-Pecková, Jarmila (referee) ; Brychta, Karel (advisor)
This bachelor thesis describes the taxation of rent income in the Czech republic. The attention is dedicated to the development of the taxation of rent income from 1993 to the present, but even expected legislation. Legislation of the Slovak republic is mentioned too. At the end of this bachelor thesis are listed model examples for calculation of their tax liability.
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History of Taxation of Incomes of Individuals from Employment
Koudelová, Lenka ; Mlčoch, Marcel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from employment. The purpose of this thesis is to compare how the each legislative change to take effects on relative tax burden of taxpayers. To achieve this purpose were chosen the taxpayers with the following income levels - low, average, slightly above average and highly above average income.
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Income Splitting Between Spouses
Šoukalová, Monika ; Pobořilová, Zdeňka (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis focuses on income splitting between spouses. The first part contains the general tax theory where taxation system, personal income tax and income splitting between spouses are explained. Next part deals with the analysis and the comparation of the tax burden on married couples in the Czech Republic in 2007 and 2013 and deals with the analysis in other selected countries. The last part provides examples of calculation of tax liability and presents means of tax optimization in selected years.
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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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Choice of Business Form
Omerović, Anela ; Ing.Mertová Šárka (referee) ; Svirák, Pavel (advisor)
The thesis is focused on business in the Czech Republic. The aim of this thesis is to evaluate and compare the various forms of business. The theoretical part describes the advantages and disadvantages of different types of businesses. Based on all these findings I will try to choose the most appropriate option for two starting businessmen.
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