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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Self-employment from the point of view of Personal Income Tax
 BĚČÁKOVÁ, Veronika
The diploma thesis deals with personal income tax, more specifically self-employed persons. Self-employed persons make up a large part of business entities. The aim of the work is to evaluate selected aspects of personal income tax in the performance of self-employment from the point of view of administrative complexity and the amount of tax. The work begins with a theoretical part, which defines the basic concepts and procedures for determining the tax under Act No. 586/1992 Coll., on income taxes. This knowledge is applied to 3 self-employed people in order to optimize their tax burden on personal income tax. Two entities are private farmers and the next self-employed person is a beautician. Their self-employment over the last 5 years, as well as the calculated tax amounts were analyzed and then a tax return for 2021 was prepared in order to propose an optimized tax calculation. The results of the final work show that these self-employed people do not use all optimization tools. Using all these tools would not be as effective as not using them. At the end of the diploma thesis procedures for reducing the amount of income tax are proposed.
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Transformation process of economic result to the corporate tax base
 Vrána, Jan ; Zelenková, Marie (advisor) ; Ašenbrenerová, Petra (referee)
The main goal of this Bachelor thesis is to summarize problematics of creation of the corporate income tax base. It deals with the transformation from the economic result to the corporate income tax base through the exclusion of non-tax deductible costs and exempt income, removal of tax base deductions and tax credits. In first theoretical part of this Bachelor thesis these concepts are described in detail. The differences between accounting and tax provisions, adjusting entries and depreciation are described too. Further the accounting basics according to Czech law are concisely described because accounting is the main source of information when determining the tax base. The basic information about corporate income tax is mentioned too. The identified information is then applied to practical example of fictive accounting entity. This entire process of transformation is demonstrated together with filing of tax declaration of corporate income tax.
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