National Repository of Grey Literature 87 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Annual Settlement of Income Tax from Employment
Budinová, Petra ; Irein, Vítězslav (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the tax of individuals from employment. The aim of the work is systematize knowledge concerning the taxation of income of individuals from employment, including social and health insurance and to propose a methodology of progression that relates to the annual settlement of income tax.
Comparison of Personal Income Tax in the Czech Republic and the Netherlands
Saňák, Martin ; Krchovová, Olga (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis is concerned with comparison of personal income tax in the environment of two different countries which are the Czech Republic and the Netherlands. In the theoretical part, the tax terminology and different kinds of taxable incomes are described in detail. The practical part applies the theoretical knowledge to model scenarios which are used for comparison. The output of the thesis consists of suggestions for tax optimization of taxpayers and proposals for legislative changes that could be adopted from one system to the other.
Comparison of Corporate Income Taxation in the Czech Republic and Slovakia
Hlubinka, Jakub ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis is focused on comparing the method of taxation of selected legal entities in both Czech Republic and Slovakia. The thesis also describes the individual legal entities and points out the main differences between them. At the end, it compares the resulting tax liability of all legal entities and points out all the differences that led to the result.
Comparison of income tax on personal in the Czech Republic and the Slovakia
Marková, Lucie ; Šívara, Petr (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the tax on personal income in the Czech Republic and the Slovakia in 2013 and their differences. The main objective is to compare the changes in the development of both countries. The practical part analyzes the problem of personal income taxation on specific examples.
Development in Taxation of Individuals since 1993
Veselá, Petra ; Chrobák, Miroslav (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the development in taxation of natural persons since 1993, when the Law of Income Tax entered into force. The target of the thesis is to evaluate changes in revenue from business and self-employment, which occurred over the years and show how they impact on the tax-payer and his tax liability.
Taxation of Natural Persons´ Incomes - a Comparison of Current Legal Regulation with that Adopted for the Years 2014 and 2015
Bohůnová, Lucie ; Tomčala, Karel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis deals with development of taxing natural persons from employment. It focuses mainly on changes that are supposed to take effect from 01 Jan 2014 or 01 Jan 2015. The purpose of this thesis is to compare the tax burden of tax payer’s income from employment in current period with period when the change comes into force, namely tax payer with low income, average income and highly above average income.
Taxation of Chosen Set of Taxpayers
Jandová, Zuzana ; Václavíčková, Pavla (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxation of student´s incomes. It analyzes the impacts of so-called tax reform in the regard of personal income tax with effect from 1. January 2008, it targets also the years 2007, 2008 and 2009. My bachelor thesis includes instructions, procedures, practical examples and necessary information for understanding the system of taxation of incomes of physical persons and the correct process of personal income-tax return. Target of this thesis is to optimise tax liability of students by finding the optimal variant of taxation when criteria are given. Student´s social and health insruance problems are also included in this work.
Comparison of Motor Vehicles Taxation in Selected EU Countries
Řezáčová, Iveta ; Daňhel, Petr (referee) ; Lajtkepová, Eva (advisor)
The thesis focuses on comparison of motor vehicles taxation in selected European Union countries. It compares the tax liability of chosen company in the Czech Republic and other countries. Thesis focus on comparison of vehicles operation fees. Diploma thesis recommends a few suggestions to optimize vehicle fleet in chosen company.
History in the Self-employed Activities Taxation
Heger, Václav ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor thesis deals with the natural person incomes from business and other independent activities and assesses its development from 2007 to the present. The aim of this thesis is to describe and evaluate developments in the legislative adjustments of selected enactments affecting the taxpayer´s final tax liability, that are consequently used and incorporated in the design part on the model examples solution.
History of Taxation of Incomes of Individuals from Employment
Koudelová, Lenka ; Mlčoch, Marcel (referee) ; Brychta, Karel (advisor)
This bachelor´s thesis is focused on taxation of incomes of individuals from employment. There are presented the main legislative changes of tax of individuals from employment. The purpose of this thesis is to compare how the each legislative change to take effects on relative tax burden of taxpayers. To achieve this purpose were chosen the taxpayers with the following income levels - low, average, slightly above average and highly above average income.

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