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Taxation of income of natural persons resulting from business and other forms of self-employment
Pauler, Zdeněk ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...
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Taxation of income of natural persons resulting from business and other forms of self-employment
Pauler, Zdeněk ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
1 6. Abstract Presented thesis is divided into two main sections containing subsections. One of the main purposes of this thesis is to discuss income of entrepreneurs, natural persons and natural persons with further income from other kind of self-employment. The first part focuses mainly on describing the tax itself and centres on individual components of tax, which are the subjects to tax, tax base, tax rate and tax due date while the most detailed description is given to the subjects to tax which is income of entrepreneurs according to the Act No. 586/1992 Coll., Income Tax Act, Agricultural Income Tax Act, Entrepreneurial Income Tax Act and Tax Act involving income from further self- employment such as income of lawyers, accountants, tax consultants, auditors, dentists and notaries and income of partners owing incorporation or limited company. In addition, the income from further self-employment as a income from copyrights and rights connected to this including income from publishing, copying of literal pieces, providing industrial or intellectual property, income from independent occupation which is neither trade nor business under the special regulation, income of experts, interpreters, team contract agents, arbitrators, insolvency administrators including income from the activity of the preliminary...
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Taxation of income of natural persons resulting from business and other forms of self-employment
Pauler, Zdeněk ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
The title of this diploma thesis is taxation of personal income from business and other self-employment. This thesis is divided into two main sections, which contain subsections. In this work mainly discusses the income of entrepreneurs, individuals, and individuals with income from self-employment. To the forefront in the first part mainly focus on the description of the construction tax as a whole, focusing on individual elements of taxes, which are the subject of tax subject to tax, tax base, tax rate and tax, while the nature of the construction tax is the most space devoted to subject to tax , that is, income from business activities which are pursuant to Act No. 586/1992 Coll., the Act on Income Tax, income from agricultural production, forestry and water management, income from trade, income from other business in accordance with special regulations, which are receipts for instance lawyers, accountants, tax advisors, auditors, dentists and notaries, and the last business income is income from investments featured partners general partnership and limited partnership general partners in profits and income from other self-employment, which is income from the use or provision rights from industrial or other intellectual property, copyright, including rights related to copyright, including income...
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