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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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Optimization of Tax Payment by Company Proprietors – Natural Persons
Hamplová, Lucie ; Škrabiš, Václav (referee) ; Polák, Michal (advisor)
This bachelor thesis is concerned with optimization of tax payment by company proprietors, executive heads of limited liability companies. It results from the rules of business law and labor code. The applied part includes an analysis of current financial situation of a company and models for assigning optimal tax payments by company proprietors, executive heads. At the conclusion, the bachelor thesis evaluates which model is optimal for the company proprietor and the company.
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Selection of a Business Form from the Perspective of Income Tax Burden Optimization
Heger, Tomáš ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis focuses on the appropriate choice of business forms and defines the most effective tax optimization for subjects, which operate in the Czech economic environment. The thesis displays a tax liability for selected forms of business and compares it with the current state of the examined subjects. In the conclusion, you can find several proposals, which should bring the taxpayers the most appropriate solution of dealing with tax obligations.
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Optimization of Income Tax of Legal CorporateBodies
Šebestová, Michaela ; David, Čápek (referee) ; Svirák, Pavel (advisor)
In this bachelor thesis I solve problems with the optimalization of income tax of legal bodies. Bachelor thesis have two main parts. The first part focuses on basic concepts of taxes on income and on the process of calculation. In second practical part I apply the knowledge to optimize income tax of select company. This way I will reduce tax liability to a minimum.
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Tax Aspects of Transfer Pricing
Gottvaldová, Hana ; Svirák, Pavel (referee) ; Svirák, Pavel (advisor)
Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the company are determined by modifying the example.
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Tax Optimalization of the Selected Juridical Subject
Měcháčková, Zuzana ; ,, Zuzana Křížová (referee) ; Polák, Michal (advisor)
Destination bachelory project is proposed methods as optimalization tax responsibilities by juridical subject engage agriculture activities in the period 2009 - 2011, explain the attitude tax strain with the regard for the transformations in the tax laws, introduce the occassions as tax responsibility reduce and to the conclusion present the most convenient method of the law.
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Optimalisation the Tax Liability of Self-employed Person
Černá, Květoslava ; Voda, Tomáš (referee) ; Polák, Michal (advisor)
The bachelor’s thesis outlines the optimization of the Tax Liability.The goal of this paper is to scheme out the tax liability of the taxpayer with income from dependent activities, income from business activity and other independent gainful activity, income derived from capital and income from leasing using the income split among cooperative persons or joint taxation of marrieds.
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Taxation of Individual Earning
Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor)
This bachelor thesis proposes a suitable method of acquisition and form of financing of long term tangible assets, from the perspective of optimizing the tax liability for the payment of natural person income tax. It contains a comparison of tax deductible expenses according to methods of acquisition of property. It shows Hints and Tips to reduce the tax liability on individual cases. Bachelor‘s thesis also respects the requirements of the natural person, whose optimal taxation is the subject of this thesis.
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