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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Managerial Decisions in the Changeover from Tax Records to Accounting
Jirková, Michaela ; Hajdíková, Taťána (advisor) ; Pevná, Jana (referee)
The aim is to compare the accounting system and the tax burden on commercial business forms and business individuals. Through interviews with the entrepreneur of the company is analyzed and selected the appropriate form of legal person entrepreneurs. And it is also compared to business individuals . This work deals with income taxes for individuals and legal entities , the benefits and risks of the business as a corporation versus trade business . All calculations are based on real data entrepreneurs who are consider a commercial company . This work help to entrepreneurs obtain similar information about the possibility of transformations and differences between these types of businesses .
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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Didactic analysis of curriculum of final accounts and financial statements in the second concentric circle of the subject of accounting on the Business Academy
Soukupová, Monika ; Fišerová, Marie (advisor) ; Berková, Kateřina (referee)
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
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