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Taxation of Married Couples
Vránová, Monika ; Cardová, Dagmar (referee) ; Svirák, Pavel (advisor)
In this bachelor's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Evaluation of the Activities of a Public Benefit Taxpayer During the Covid-19 Pandemic in terms of Corporate Income Tax
FLANDEROVÁ, Klára
This diploma thesis deals with the activities of a public benefit taxpayer during the world pandemic Covid-19 in terms of corporate income tax. At the same time, it addresses hypothetical activities and their impact on income tax. The selected subject is a non-profit organization of secondary and secondary schools. This organization provided its financial statements as the main source of information for the processing of diploma theses. The work is divided into two parts. The first part deals with the determination of corporate income tax and the public benefit taxpayer. The practical part compares a year with a world pandemic with a year without a pandemic. Furthermore, the impact on tax is monitored if there is a change in the accounting methodology, or the ancillary activities of the contributory organization are completely stopped, or, conversely, the change in tax is monitored if the selected entity starts another new profitable activity, which would be the provision of confectionery courses. The conclusion of the work is an evaluation of the taxpayer's activities and recommendations are given in accordance with the theoretical part of the selected organization. In particular, it concerns the more careful elaboration of internal guidelines on the allocation of overheads. A comparison of the year affected by the Covid-19 pandemic and the year without government restrictions showed that there was no significant change in terms of corporate income tax.
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Tax Optimalization in Selected Company
Bednářová, Barbora ; Procházka, Jiří (referee) ; Kopřiva, Jan (advisor)
Bachelor´s thesis deals with tax optimalization in selected company and is focused on the lowest tax burden. The author mentions mainly income tax of the corporations and the value added tax. The thesis also includes explanations of key concepts, knowledge of the tax theory and the model calculation of mentioned taxes.
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Taxation of Married Couples
Vránová, Monika ; Cardová, Dagmar (referee) ; Svirák, Pavel (advisor)
In this bachelor's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Joint Tax Return
Vránová, Monika ; Bajarová, Marta (referee) ; Svirák, Pavel (advisor)
In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.
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Accouting earnines taxation analysis in the Czech Republic and chosen country in EU
LYSÁKOVÁ, Jitka
The focus of my diploma thesis is the analysis of the present taxation laws, with an emphasis on the corporate income tax and the value-added tax in both the Czech and Slovak Republics. This thesis provides an analysis of and methods for tax-base framing and their respective impacts on the final corporate income tax in the Czech and Slovak Republics. With respect to the value-added tax, this thesis concentrates mainly on the intracommunitary benefits as these are important for entrepreneurs for the development of foreign trade.
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Tax problems of the non-profit organisation ? payer of value added tax
FICOVÁ, Andrea
This thesis deals with the problems of corporate income tax and tax value added by a legal person, which was not founded for the purpose of business. In the first section of the theoretical part I first focused on the meaning of a non-profit organization. Then I describe the specifics of the corporate income tax, which apply to non-profit organizations. In the third part of the literature review I describe the value added tax. First I define the difference between a taxable and a person identified to the tax, then I explain what items are object of the tax and what belongs to the tax base. In the practical part I observe the impact of income tax and the impact of VAT on specific non-profit entity which operates the secondary economic activity and tax payer of VAT.
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Tax accounting in practise of medecine and her specificity
ZOBALOVÁ, Eva
Graduation theses concerned on tax accounting. It´s engaged especially in question bookkeeping in domain of practise of medecine. Partials objectives of this essay are to explore administration of invoices. Next problem is how to analyse tax liability in differents types of accounting of costs and in doble-entry accounting.
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