|
| |
|
| |
|
|
Analysis of Specifics Taxation of Non-profit Organizations
Šalomon, Martin ; Dvořáková, Pavla (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis describes problems and specifics in taxation of non-profit organizations. In the theoretic part of this bachelor's thesis are described differences in behaviour between taxation of non-profit organization and business organization in Corporate Income Tax and Value Added Tax. The practical part contains analysis of documents of specific non-profit organization for taxation by corporate income tax and other taxes, which occurred during the reporting period.
|
|
|
Taxation of Real Estate
Špundová, Magdaléna ; Rygl, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis is focused on comparing the possibility of making different kinds of real estate and subsequently determine the amount of tax. The work includes the theoretical part where there are several terms concerning taxes, the sekond part focuses on the factors affecting the real estate tax.
|
|
| |
|
|
Simulations of the Tax Burden Development in the Real Estate Business
Matějková, Jana ; Vaňková, Lucie (referee) ; Vítková, Eva (advisor)
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
|
|
|
Tax Implications for Real Estate Owners
Semerád, Pavel ; Hejduková, Amálie (referee) ; Vítková, Eva (advisor)
The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
|
|
| |
|
|
Tax Optimisation Related to Real Estate Acquisitions in the Central Europe
Dostálová, Nikola ; Nádvorník, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis focuses on the tax optimization of real estate acquisitions in Central Europe, specifically in the Czech, Slovak and Polish Republics, from the perspective of an individual. The theoretical part includes an overview of the tax systems of all three countries from the perspective of property tax. The practical part of the thesis presents several variants of real estate acquisitions and their subsequent taxation, as well as the impact on income tax in the Czech Republic. The last part of the thesis is devoted to the evaluation of which country is more advantageous to acquire real estate in.
|
|
|
Tax Impact on Real Property Trading
Pavlíčková, Radka ; Branická, Romana (referee) ; Vítková, Eva (advisor)
This thesis is focused on tax field concerning real property trading. Firstly basic terms and tax breakdown are described. Within the thesis tax impact will be comared by simulating different situations which may happen when buying, selling, rating or donation and inheritance of real estate brood over individuals and last but not leaf legal entities point of view.
|
guest ::
