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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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Personal income tax with the focus on tax exemptions and possibilities of tax reductions
Abrahamová, Dana ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Personal income tax with the focus on tax exemptions and possibilities of tax reductions This thesis deals with the problematics of the personal income tax. The focus of this thesis is on possibilities of reductions of the tax or the tax base and on tax exemptions. The thesis is divided into six chapters. The first chapter explains the general concept of taxes, the history of taxes and the characteristics of the tax law. The author devoted the second chapter to the income tax, especially to its characteristics and its statutory regulation. Nowadays all regulation of the personal income tax is contained in one act, Act no. 586/1992 Coll., Income Tax Act. However, in the past the situation was different and therefore it is necessary to mention also the previous regulation, which was scattered into several acts and other legal regulations. The present Income Tax Act has been valid and effective for almost thirty years and it has been amended to a greater or smaller degree several times. The author mentions these amendments in connection with particular issues throughout the whole thesis in order to compare the present and the previous regulation. The third chapter deals with the theoretical view of taxes. The author writes about the characteristics of taxes in general and also about the special...
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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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