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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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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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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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Social aspects in present taxation politics in the Czech Republic
OLŠAROVÁ, Edita
The aim of this bachelor thesis is to present the options concerning tax credits and reductions for taxpayers of personal income tax and conditions for their application. The aim is to show the connection between tax and social policy. This paper also introduces tax and social policy as a part of election campaigns. The thesis is drafted as a theoretical work. The introduction covers the theory of taxing for better insight into the topic. The main body of the thesis addresses personal income tax and possibilities for its reduction. The conclusion of the thesis analyzes incorporation of the tax and social policy into election campaigns. This thesis is based on available literature, legislative sources and web sites of competent institutions.
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Personal income tax: basic relief for taxpayer
Linhartová, Tereza ; Slintáková, Barbora (advisor) ; Mikušová, Pavla (referee)
The aim of the bachelor thesis is to determine non-taxable income through basic tax relief in the member states of the European Union. Non-taxable income is income from which the personal income tax is equal to zero, by applying tax credits, tax allowances, or tax benefits to children. The first part of the thesis determine the issue of tax relief and describes three kinds of tax relief, which the work focuses on. The following part describes the Czech Republic and the evolution of basic tax relief for the taxpayer over the years. In the end, I have calculated non-taxable income in all EU Member States. Based on these calculations, it was assessed which states provide the largest non-taxable income to the taxpayer.
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Personal income taxation in the United States of America on federal and state level
Spáčilová, Ivana ; Boháč, Radim (advisor) ; Kohajda, Michael (referee)
Personal Income Taxation in the United States of America on Federal and State Level The main aim of this thesis is to show the complexity of personal income taxation in the United States of America, by explaining the system of taxation and the main changes of the personal income taxation for the last ten years, under the influence of Economic Growth and Tax Relief Reconciliation Act, which was passed in year 2001. The system of this work is divided into four main parts. The role of the first part is to show the history of the taxation which led to the today's personal income taxation system, followed by second part with the explanation of system of the personal income tax of individuals, shown in details with the differentiated statuses of subjects, deductions, progressive tax brackets and tax credit for the taxpayers. The third part shortly describes personal income taxation system in the state of Maryland to show a different layer of the taxation system with its rules. The fourth part reflects the changes of the tax system in the last decade, which were brought by EGTRRA, with its affects on various groups of taxpayers and the effect on the economy of the country. These four parts together should create a picture of the system and its functioning of the personal income taxation in the United States of America.
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Employment of Disabled People
Poláchová, Kateřina ; Malaník, Michal (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of disabled persons. It focuses mainly on who the disabled persons are, how the law regulate their employment, on financial contributions provided by the Labour Office of the Czech Republic to employers of disabled persons and the rights and obligations of the employers, mostly on the obligation fulfilment of the mandatory share.
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