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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Taxation of Incomes from Employment in Czech Republic - Development and Changes since 2007
Děchtěrenková, Šárka ; Sedlákovou, Jaroslavu (referee) ; Brychta, Karel (advisor)
The bachelor thesis approaches legislative changes of the law of income from the employment since 2007. The attention is also dedicated to the impacts of the individual changes to the tax payers, especially employees. The thesis contains a description of the most important terms from the area of social and health insurance, which is very closely related to this topic. There are also briefly described types of taxes of income from employment in the neighbouring states. At the end of this bachelor thesis there are appended examples of the income from employment of individual taxpayers during the mentioned period. The bachelor thesis also contains suggestions for the tax optimization.
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An Analysis of Changes in Tax Law Due to the Civil Code Reform
Svobodová, Lucie ; Červenková, Jana (referee) ; Kopřiva, Jan (advisor)
The thesis deals with the variations in the law on income tax and the taxation of real estate. The aim is to analyze and describe changes in the legislation Law on Income Tax and the Tax Law from the acquisition of immovable property . The partial aim is to calculate the taxes relating to that legislation, and thus application of practical examples and comparing the results of tax liability with previous tax legislation.
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Optimization Rewarding Shareholders Ltd
Hlavatá, Yvona ; Kříž, Petr (referee) ; Kopřiva, Jan (advisor)
This Bachelor thesis is focusing on possible forms of remunerating members of a limited liability company. It analyses the existing way of remunerating a member of a particular company and by means of created models of remuneration it is looking for the most optimal combination of paying out a share in profits, remuneration on the basis of the commercial-law relationship and salary on the basis of the labour-law relationship from the point of view of the tax burden, including the social and health insurance payments by this company.
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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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