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Tax burden on entrepreneurs natural persons
Týřová, Jana ; Světlíková, Daniela (advisor) ; Pavla, Pavla (referee)
The present thesis deals with the issue of tax burden on entrepreneurs natural persons. A complex analysis of the relevant current legislation is carried out, with special focus on the Act No. 586/1992 Coll., On Income taxes, as amended, and Act No. 235/2004 Coll., The Value Added Tax, as amended.
Tax burden is looked at from a narrower, financial perspective, as well as from a wider perspective by looking at non-financial aspects such as the duties and regulations imposed by the bureaucratic state machinery, complications with registering for tax etc. The financial burdens analysed here include tax duties and contributions to health and social insurance.
Data about registered tax subjects and the number of tax returns filed in different years in relation to legislative changes are drawn from the database of the Revenue office of the Ústí region, Regional office in Libochovice, and analysed. An example of a particular entrepreneur natural person is chosen and data about his financial statements are analysed and discussed.
Finally, possible solutions to the problems identified are proposed and discussed.
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Proposal Recommended Procedure for Selecting a Credit Products for Physical Clientele
Sadílková, Květa ; Hricová, Daniela (advisor) ; Olga, Olga (referee)
The subject of the thesis Proposal recommended procedure for selecting a loan product of clients is analyzing forms of consumer credit provided to the client, evaluation and suggest optimization using a specific choice of bank and non-bank credit or loan in deciding client. The theoretical part defines the concepts of credit products, natural clientele, creditworthiness and credit registers. The issue of financing of natural persons pursues the factors that influence decisions, evaluations and indebtedness of clients. In my thesis, I also mentioned about the various types of credit registries, including information links on the subsequent granting of a loan to the client. The practical part is the description and comparison of various types of consumer contracts, provided banking and non-banking institutions. Based on the analysis of consumer contracts are found common factors and differences and then advantages and disadvantages of these contracts. This comparison is also the basis for the proposed solutions to the financing needs of individuals, particulary to optimize the selection of consumer credit products provided either banking or non-banking institutions for clients - loan applicants in the form of recommendations for applicants. In the practical part there are used personal experiences both in terms of several years of work in sociological research company, and in several activities of a credit counselor in financial institutions.
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Mathematical modelling in basin of Litavka in the framework integrated system water
Hejduk, Tomáš ; Pech, Pavel (advisor) ; Máca, Petr (referee)
These thesis brings new findings in flood issues, which importance has been sharply increasing in the light of last years experience. Hypotheses about the usefulness of hydrological measurements in the creation of computational geometry watercourses, as well as using the data from aerial laser scanning in the preparation of computer tracks water flows have been confirmed. Presented papers introduce the use of new technologies, knowledge and other results of applied research in the field of preparation of input data for hydrodynamic models, geographic information systems, personal identification and early warning and information sharing to support the elimination of consequences of natural disasters or traffic accidents. The above presented findings about the use of airborne laser scanning data and synthesis these data with hydrological measurements are of great importance for the improvement of flood prevention. Another practical use of these findings lies in urbanism planning and flood forecasts. The effort is to increase the security of citizens in the case of threats to their security through early warning - ie. Preventative protection by results of conducted research in the field of mathematical modelling rainfall-runoff and passage of flood flows in the river system providing new knowledge for the identification and registration of persons. During the research conducted, the attention was paid to define tools supporting integrated activities of the state security and rescue forces, including increased education and communication between state administration, local governments and the public. However the main goal of this work is to prevent the effects of natural and anthropogenic risks to human health and property of citizens. The attention is paid especially on the most common natural hazard represented by the floods.
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The issue of Tax Regist Conversion into Accounting for the selected subject
Plundrová, Kateřina ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
Business activities of a natural person can be registered by tax records, accountancy or by income register. In the thesis there is solved an issue of the transfer from tax records into accountancy for the specific case of an attorney Mgr. Karel Ptáček. The theoretical part addresses issues and legislation of tax records. The issue of transfer from tax record into accountancy is solved from the accounting and tax perspective. In the empirical part a simulated application of conversion from tax register into accountancy is performed. The optimization of tax effects were processed from the view of natural person for a specific date. Tax effects optimization relates to the transfer from tax records into accounting. Due to the above specified transfer the subject might face some difficulties and encountered error. Possible errors and subsequent checks are described together with the risk of transferring the errors from tax records into accountancy.
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Evaluation of the Tax Burden on the Selected Group of Natural Persons in the Czech Republic and in Russian Federation
Puchkova, Kseniia ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
The thesis deals with the analysis of the tax burden of the selected group of natural persons in the Czech Republic and in the Russian federation. The first part is theoretical, in which the work is focused on defining the basic taxconcepts. Further it describes the tax system of the Czech Republic and analyzes the issue of the tax system in the Russian federation. In the practical part model of entrepreneur is determined, calculations of each tax repayment, which the entrepreneur is subject to, are performed both for the Czech Republic and the Russian Federation. On the basis of this analysis it is possible to evaluate the tax burden of individuals in both countries.
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Optimalization of the Income Tax on the Selected Groups of Natural Persons
Čierná, Anna ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
This bachelor thesis deals with reductions of the personal income tax with aid of the legal system. The aim is to set a regulation of all tax parameters in way that woud result in a lowest amount possible, for this the so called tax optimasation is applied. In order to get a tax cut a tax-payer can make advantage of series of legal provisions focusing on income tax of individuals. To reduce the tax base the number of deductible items can be used as well as the tax allowance and tax credits. In the theoritical part are already mentioned deductible items, tax allowances and tax credits are broken down into details. In addition it focuses in depth on the tax benefits, costs, application of flat spending, the use of income and expenditure transfer to a third party which can be used by the entrepreneur for the tax optimisation. In the practical part of the thesis various options for tax optimisations which pre-selected entrepreneur can use to reduce their tax obligations are given.
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Monitoring and protection of habitats nature trail Pustý rybník (Dymokury district)
Nouzovský, Petr ; Česká, Jana (advisor) ; Dana, Dana (referee)
The aim of the thesis was to perform mycological survey of the site with a focus on the incidence and inventory of rare and endangered species of macromycetes. They were also assessed anthropogenic influences that affect the value of the territory and selected habitats. It was the first comprehensive mycological site survey, which was conducted from 2011 to 2015. The Trail Pustý pond near Dymokury is a relic of medieval basic hornbeam with almost unscrupulous management. From the natural communities Carpinion the area include Quercus petraea, Quercus Robur, Carpinus betulus, Tilia cordata and Acer Campestre. Natural forest communities Carpinion provides a very strong and long-lasting mycorrhiza. Minority There exists also a natural Crataegus monogyna, Quercus petraea, Fraxinus excelsior and Alnus glutinosa. Unoriginal there is only a pioneer Betula pendula and before about 60-years ago planted vegetation Pseudotsuga menziessii. The result of mycological research, which began in spring 2011 and it was completed 31. 12. 2015 has been detected and reported the occurrence of 294 kinds of macromycetes. Of this total were found and documented 39 rare and endangered fungi. Of macromycetes, which are not protected, found and determined 27 Ascomycetes and 267 Basidiomycetes. Of law protected species in the study area has been detected in the following species: Boletus fechtneri (§1), Xerocomus moravicus (§1), Tuber aestivum (§1), Volvariella caesiotincta (§2), Otidea concinna (§2) and Russula alnetorum (§ 3), of the species were categorized into the Red list of Czech Republic fungi is one of the most important findings species: Boletus fuscoroseus (CR), Boletus rhodopurpureus (CR), Boletus satanas (NT) Rubinoboletus rubinus (NT), Hygrophorus persoonii (CR), Lactarius lacunarum (NT), Lactarius pterosporus (NT), Lactarius zonarius (VU), Amanita echinocephala (EN). In the second part the focus is on the evaluation of anthropogenic pressures and the overall management at the site, as well as to natural succession. Majority is focused on the aftercare of land depending on the occurrence of rare and protected species of fungi and plants, and to assess the monitored habitat at the site. Given the interesting transition boundaries in an otherwise coherent natural habitat, where they were found other rare species of fungi have been to several locations are measured and recorded pH of the soil. Photographic documentation, which is incorporated by reference and inventory taxa, which is listed in the results, it can be used as an opportunity to re-create the old and dark educational boards on the surveyed area, as well as may be used to create small-scale protected area. Exsiccata have so far been kept as a resource in the private herbaria author. This thesis summarizes five years mycological study of the site in question strictly and justifies the use of the most appropriate management with regard to the occurrence of rare and protected species of fungi.
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Registration of Business Activity of Beekeeper in Terms a Quantification the Income Tax Base
Bartošová, Barbora ; Kuchařová, Ivana (advisor) ; Lenka, Lenka (referee)
The objective of this Bachelor´s Thesis is to cover business beekeeping activities in order to define possibilities to determine an income tax basis of natural persons. The Thesis is divided into two parts - theoretical and practical one.
The theoretical part summarizes elementary findings on the ways to establish an income tax basis for natural persons. The issue is lump sum expenses, tax record keeping of income and expenses and bookkeeping. There is a description of division of entrepreneurs with an obligation to keep the books and without it. Furthermore, the following basic information is defined here: on apiarian products, on income tax of natural persons, on grants offered in the sphere of apiculture, and, last but not least, initial costs of a beekeeper owning two bee colonies.
In the practical part of this Thesis, the three previously presented ways to determine an income tax basis of natural persons are demonstrated on model cases - lump sum expenses, tax records of income and expenses, and bookkeeping.
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Hedging behaviour of Czech exporting firms
Čadek, Vlastimil ; Rottová, Helena ; Saxa, Branislav
The hedging behaviour of Czech exporting firms is analysed using questionnaire information and interviews with banks. Approximately 60% of the 184 firms surveyed hedge their FX exposures, and about 88% of their exports are hedged. Most exporters use natural hedging, i.e. they balance incoming and outgoing payments in foreign currency as well as foreign currency assets and liabilities.
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