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Optimization of Personal Income Tax
Pokorná, Sára ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on optimization of tax burden of self-employed person and calculation of tax obligations in case of change of legal form of business. The theoretical part defines basic concepts and definitions related to taxation of natural and legal persons. The practical part analyses the current situation of the taxpayer and calculates the tax optimisation possibilities allowed by the law in model examples. Furthermore, the total company and shareholder levies that arise when changing the legal form of the business are calculated. Finally, the most appropriate option is compared and recommended.
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Personal income taxation from employment, self-employment and rental income in 2014
HOUFOVÁ, Petra
The aim of my diploma thesis is to analyze the principles of personal income taxation including social contributions and health insurance. Overall personal income tax is composed of five different partial tax bases. The first partial tax base consists of income from employment, the second one is self employed income, the third is income from rental property, the fourth is income from capital and the last is "other income". This thesis will deal with the first four partial tax bases. In the theoretical section I have described the most important concepts of personal income tax structure, social contribution and health insurance. The practical part is divided into four chapters according to partial tax base. I have chosen six different amounts from 100 000 CZK to 5 000 000 CZK which were used for tax calculation. The main goal is to compare partial tax bases of personal income tax in 2014.
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