|
|
Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
|
|
| |
|
|
Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
|
|
|
The Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
|
|
|
Analysis of Tax Impact of Illegal Employment
Novotný, Ladislav ; Fabian, Filip (referee) ; Kopřiva, Jan (advisor)
The aim of this work is to analyse švarc system in the Czech Republic, which has been considered to be an illegal system of employment, and its impact on taxes. Also it has direct impact on social and health insurance. All impacts will be shown on modeling examples. Further there will be described present methods for suppressing švarc system and advantages of using this system. In conclusion will be a propose how to improve the situation and reduce the number of participating in švarc system.
|
|
|
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 .
|
|
|
Analysis of the Tax Impact of the Svarc System
Vondráček, Jiří ; Hradil, Jakub (referee) ; Kopřiva, Jan (advisor)
This thesis analyses tax incidence of švarcsystem which is demonstrated on test cases and also possible reasons why these methods are used. The state is trying to affect those companies which employ just self-employed persons. However, cost savings which a company save by using švarcsystem exceed possible fines for its using. In test cases I will clearly show you how big savings might a company receive. Results of this thesis show even the possibility when there will not be so big losses in tax collection on the stateside.
|
|
|
The Creative Accounting in the Selected Company
Šplíchalová, Šárka ; Doležal, Vladimír (referee) ; Zemánková, Lenka (advisor)
This thesis is focused on the area of creative accounting, more specifically on Schwarz system. The issues are resolved by recalculation per employee and by accurate and fair depiction of accountancy according to the legislation. The results of thesis reveal impact of Schwarz system on the company. The differences in costs which the company saves are quantified and the penalties that result from such behavior are also specified.
|
|
| |
|
|
Taxes on individual accounts - a tradesman
HORECKÁ, Zuzana
This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.
|
guest ::
