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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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The analysis of the taxation specifics in allowance organizations
Korvasová, Pavlína ; Appelová, Lenka (referee) ; Kopřiva, Jan (advisor)
The Bachelor´s thesis discourse on the problem of the taxation in allowance organizations. It contains the characteristic of allowance organizations and the description of their accounting and tax duties with the emphasis on the tax on corporate income and the value added tax. In the analytical part of the thesis there is the theoretical knowledge applied to the particular allowance organization. The last part brings a suggestion of the calculation of the tax on corporate income in this organization and predicts its future development in the area of the value added tax.
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Taxation not-for-Profit Corporations
Ferencová, Eva ; Mališ, Radovan (referee) ; Svirák, Pavel (advisor)
The Bachelor thesis purveys the information of the taxation of the non-profit organizations focused on the income tax of the legal entity. In the practical part is processed analyses of the taxation of the specific non-profit organization (The Hospital and Polyclinic Havířov). The first chapter defines what non profit organizations really are, what are their goals and missions, what are their ownership of property, how the organizations manages funds, what are their obligations in the field of bookkeeping and how they establish profit and tax base. The second part contains a detailed analysis of the situation in the hospital. The third part is devoted to design optimization of tax income tax hospital with an emphasis on using all legally permissible discounts and deductions.
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The influence of government policy towards working mothers on public finances in EU countries
Žáková, Kristýna ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
Bachelor thesis deals with the impact of government policy towards working mothers in EU countries. The first part of this work concerns the description of family policy and the European Union's position on family policy. The next part is the theoretical part of the tax credits and their detailed enumeration in selected EU countries. The next part compares the various factors affecting families, which are used in the practical part. The practical part uses linear regression models and data retrieved dealing with dependence or independence of selected variables.
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Tax allowance of research and development in Czech Republic and practically use tax deduction in software development
Hrubý, Přemysl ; Říhová, Lucie (advisor) ; Doležalová, Ivana (referee)
Thesis deals with the tax deduction of research and development. This type of deduction is the only indirect support of research and development used in Czech Republic. The introduction acknowledges a legislative framework of support research and development in the European Union and the Czech Republic. The main goal of thesis is description tax deduction of software research and development and analysis specific examples of software development in point of view possibility to apply tax support for research and development. The conclusion is dedicated to comparing the use of direct and indirect support of research and development in the Czech Republic based on statistical data.
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