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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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Tax liabilities of natural persons arising from activities with cryptoassets
Kratěna, Marek ; Kotáb, Petr (advisor) ; Sejkora, Tomáš (referee)
Tax liabilities of natural persons arising from activities with cryptoassets Abstract The focus of this master thesis is tax liabilities of natural persons arising from activities with cryptoassets. The sub-objectives are the correct interpretation of the new term cryptoassets and their legislative classification under the current regulations. The conclusions of these sub-objectives form the basis for a correct assessment of the main objective of the thesis itself, which is the identification of selected activities of natural persons with cryptoassets and subsequently a correct assessment of whether they fall under any of the tax liabilities of natural persons under the current tax legislation. The thesis starts with an introduction, in which the concept of the thesis and the main motivation behind the choice of this topic are described in detail. The main part is followed by a conclusion which provides a summary of the facts examined and recommendations on the direction in which the current tax legislation should evolve. The main body of the thesis is divided into five parts. The first part is devoted to the new term cryptoassets and especially its current and forthcoming legislation at the level of the European Union. In the same part, the attitude of selected countries towards this type of assets is...
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Specifika zdaňování a účtování osobních obchodních společností
Lázničková, Tereza
This thesis explains the issues of taxation and accounting of personal business companies. Based on the information from the specialized literature dealing with this issue and based on the specific characteristics of the companies, their advantages and disadvantages were found. The issue of personal business tax was applied to model examples of different income levels and was compared with the taxation of a limited liability company and self-employed individuals. Their total contribution obligations were compared and evaluated. After a detailed specification of the characteristics of the personal business companies, the experience from the practice after the visit of a partner of an unnamed public company, tax advisers and the Financial Department of the South Moravian Region was described.
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Taxation of Incomes from Photovoltaic Devices
Vrábľová, Michaela ; Lomozníková, Taťána (referee) ; Brychta, Karel (advisor)
This bachelor thesis deals with the taxation of incomes from photovoltaic devices. An Income tax has undergone many changes since the amendments of Act on Income Taxes and Act on Promotion of Use of Renewable Sources were performed. The taxation of individuals for small and large photovoltaic power plants is described in the case studies. Comparison of calculations of Income tax for natural person and possible optimization of tax liability for taxpayer were carried out at the end of this thesis.
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