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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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Financing and Financial Planning of a Nonprofit Organization
Srbová, Pavla ; Schormová, Lenka (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is focused on the financing of a non-governmental organization in the Czech republic. In the theoretical part, there is defined non-governmental organization and there are specified its potential resources of incomes. The practical part describes funding of non-governmental organization named Hnutí Brontosaurus and suggestion to fiancial plan of its basic part named Chudák Svišť.
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Optimalization of the Income Tax on the Selected Groups of Natural Persons
Čierná, Anna ; Kukalová, Gabriela (advisor) ; Rohan, Jan (referee)
This bachelor thesis deals with reductions of the personal income tax with aid of the legal system. The aim is to set a regulation of all tax parameters in way that woud result in a lowest amount possible, for this the so called tax optimasation is applied. In order to get a tax cut a tax-payer can make advantage of series of legal provisions focusing on income tax of individuals. To reduce the tax base the number of deductible items can be used as well as the tax allowance and tax credits. In the theoritical part are already mentioned deductible items, tax allowances and tax credits are broken down into details. In addition it focuses in depth on the tax benefits, costs, application of flat spending, the use of income and expenditure transfer to a third party which can be used by the entrepreneur for the tax optimisation. In the practical part of the thesis various options for tax optimisations which pre-selected entrepreneur can use to reduce their tax obligations are given.
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Financing and Financial Planning of a Nonprofit Organization
Srbová, Pavla ; Schormová, Lenka (referee) ; Kopřiva, Jan (advisor)
This bachelor’s thesis is focused on the financing of a non-governmental organization in the Czech republic. In the theoretical part, there is defined non-governmental organization and there are specified its potential resources of incomes. The practical part describes funding of non-governmental organization named Hnutí Brontosaurus and suggestion to fiancial plan of its basic part named Chudák Svišť.
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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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The impact of Various Forms of Tax Relief on Liability for Income Tax of Individuals
BALOUNOVÁ, Adéla
The main objective of this bachelor thesis is to evaluate the progressivity of the tax when would be use tax relief. The thesis is dedicated to the tax relief in the Czech Republic with a focus on 2014 and 2015. After the explanation of basic terminology, classification of tax relief, description of methods used for calculation of tax bases of taxpayers, and the procedure of determination of total tax amount follow particular calculations. The focus is given on three taxpayers with different income levels and diverse types of expenditures. It was elaborated several specific situations and with given conditions it was performed comparison of partial tax obligations with their basics. The quotient of the tax obligation and the tax base is called effective tax rate. Its development shows that the tax relief do not influence the progressivity of the tax, because in every situations the higher the tax base was, the higher the tax obligation was. This is the typical feature of the progressive tax. However this tax relief fundamentally influence the tax burden of taxpayers.
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