|
|
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.
|
|
|
The choice of forms of business income tax
Hlaváčová, Kateřina ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the theoretical definition of possible business variants, taxation of corporate and personal income and the choice of the appropriate legal form of business from the perspective of income tax, but also in the context of the overall tax burden of the analyzed business entity in the practical part. The calculations of tax obligations concern legal entities doing business within a limited liability company, a limited partnership, a public partnership and individuals doing business as self-employed persons. Finally, the final recommendation of the optimal option is justified.
|
|
|
Comparison of Taxation of a Selected Business Entity in the Czech Republic and Slovakia
Straňáková, Adela ; Snášelová, Janka (referee) ; Lajtkepová, Eva (advisor)
The master´s thesis is focused on the comparison of the taxation of a selected business entity in the Czech Republic and Slovakia. The first, theoretical part of the thesis defines the basic terms that are essential for understanding the issue and then deals with taxes and their meaning. The second part, which is analytical, describes the tax systems of both countries and deals with their comparison. The final part of the thesis deals with the calculation of the tax liability of the selected entity in both countries and contains proposals for the selected entity based on the results of the calculations.
|
|
|
Taxation of legal persons
Miklasová, Žaneta ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the issue of corporate income tax and the possibilities of optimizing tax liability. The theoretical part defines the basic terms which relate to corporate income taxation. Knowledge of tax terms is crucial for assessing the tax situation of a specific legal entity which is examined in detail in the analytical part. The proposal part includes optimization tools and methods that lead to a reduction in the tax liability of the legal entity.
|
|
|
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.
|
|
|
Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
|
|
|
Tax Burden Optimization of a Legal Entity
Čurillová, Miriam ; Palíková, Lucie (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the income tax of a given artificial person and their legal tax optimization possibilities. The thesis consists of three parts. The first part is focused on the theoretical background and knowledge in the researched area. The second part describes the chosen company and its current financial, accounting and tax state. The last part of the thesis deals with the application of the proposed tax optimization options and points out the possibilities of tax savings resulting from the optimization.
|
|
|
Optimization of Income Tax of Legal CorporateBodies
Šebestová, Michaela ; David, Čápek (referee) ; Svirák, Pavel (advisor)
In this bachelor thesis I solve problems with the optimalization of income tax of legal bodies. Bachelor thesis have two main parts. The first part focuses on basic concepts of taxes on income and on the process of calculation. In second practical part I apply the knowledge to optimize income tax of select company. This way I will reduce tax liability to a minimum.
|
|
| |
|
|
Tax Aspects of Transfer Pricing
Gottvaldová, Hana ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
|
guest ::
