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Vocational Education and its Tax Aspects
Hulatová, Tamara ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis is focused on tax aspects of vocational education of employees and students. The main goal is to systemize rules and to suggest steps that leads to tax optimization of educational costs. The theoretical part of the thesis defines needs for education of employees, various form of vocational education and funding possibilities. The analytical part consists of tax aspects summarizations in relation to dedicated laws for individual forms of education. The pracical part applies and describes the costs optimalization related to education based on model example where benefits of individual forms of education are compared.
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Corporate Income Tax Optimization
Ábelová, Zuzana ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the analysis of corporate income tax, the possible legal processes leading to a reduction of the tax liability of selected company. The theoretical part contains the legal regulation of corporate taxation, the basic terms used in relation to determining the tax liability of a legal entity. The suggestion part contains the application of theoretical knowledge to clarify my own suggestion for optimizing the tax liability of the selected corporate.
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The Choice of Forms of Business Income Tax
Jedlička, Jiří ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting of appropriate legal form of business in the economic environment of the Czech Republic from the sight of income tax. Three types of business corporations and natural persons’ business form are chosen for the comparison. Based on input data, the amount of income tax of these forms of business is determined. The results are evaluated, and the most advantageous option is recommended.
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Optimization of Tax Burden of an Individual
Švejda, Jiří ; Brychta, Karel (referee) ; Svirák, Pavel (advisor)
The bachelor thesis is focused on optimizing the taxation of invidual person, according to valid legislation of Czech Republic. The theoretical part explains basic concepts and possibilities of how to achieve lower tax obligations, which is applied in the next part to a specific invidual. The last part includes multiple options for the tax liability of invidual person. Subsequently, the option with the highest tax optimization is selected.
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Taxation of the Non-Governmental Non-profit Organizations
Librová, Veronika ; Silvie, Kořenová (referee) ; Svirák, Pavel (advisor)
This bachelor‘s thesis deals with the taxation of non-governmental organizations, more precisely civil associations. The subject matter of this work is the tendency of optimalization of the tax base. Based on the findings (mainly from the Act No. 586/1992 Coll., The Income Tax) proposes the most suitable method of distribution of activities, the use of tax accepted expenses and use of tax advantages for non-profit organizations. The outcome of this work is proposal how the organization should use and apply these tools, to tax-optimize their tax base.
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Optimization of Tax Liability of a Self-employed Person
Zvěřinová, Pavlína ; Krátká, Hana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with the taxation of the income of an individual who, on the basis of a trade license, is self-employed. At the same time, he has entered into an employment relationship, so the performance of an independent activity is ancillary and not the main activity. The aim of the thesis is to optimize the tax liability of this self-employed person and to determinate the appropriate form of business.
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Tax Burden Optimization in Case of Individuals with Incomes from Sharing Economy
Hlůšková, Kateřina ; Paprskář, Miroslav (referee) ; Brychta, Karel (advisor)
The bachelor’s thesis „Tax Burden Optimization of Individuals with Incomes from Sharing Economy“ is focused on very current topic. Specifies this unusual model of the economy, where especially young people in particular prefer to use the services of a shared economy, most often in tourism or financial areas. The Goal is the optimization of tax liability of Individuals. Theoretical part contains information required for tax optimization of the Individual’s income presented in practical part.
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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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Taxation of Tradesman Incomes
Hortová, Michaela ; CA, Stanislav Hutař, (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with taxing the income of tradesman incomec. It deals with the description of a tradesman, as well as the basic concepts related to the income tax of natural persons. Subsequently, the method of taxation of natural persons is described. In the analytical part are described entities, which will optimize their tax liability in the design part.
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Tax Burden Optimization of a Legal Entity
Čurillová, Miriam ; Palíková, Lucie (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the income tax of a given artificial person and their legal tax optimization possibilities. The thesis consists of three parts. The first part is focused on the theoretical background and knowledge in the researched area. The second part describes the chosen company and its current financial, accounting and tax state. The last part of the thesis deals with the application of the proposed tax optimization options and points out the possibilities of tax savings resulting from the optimization.
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