My diploma thesis aims to show at what level is currently the similarity between social insurance and personal income tax, respectively bases for their assessment, in Croatia, Poland, Slovenia and the Czech Republic. The thesis describes the various levels of integration of personal income tax and social insurance, and present arguments for and against this integration. It also describes a system of income tax and social insurance in the given states and also specifically defines the rules for determining the taxable amount of income from employment and the base of social insurance. In the final chapter I compare tax bases and base of social insurance both in the individual countries and between them. There is also the analysis of the tax burden of income from employment. Finally, the reason of my diploma thesis is that the legal regulations of personal income tax and social insurance are among the given states very similar and that there is considerable convergence of the rules for the calculation of personal income tax base from employment income and the basis of social insurance.

The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.

This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.

The diploma thesis is focused on the comparison of taxation of employee benefits in the Czech and Slovak Republic. Providing of employees benefits is assessed with the respect to the tax base of the employer, the tax base of the employee and to the assessment base for insurance contributions. The thesis first describes the general principles of employee benefits, further the selected employees benefits are discussed in more detail. In the practical part is made a comparison of taxation of employee benefits and a comparison of the provision of these benefits compared to the net income of employees.

This thesis is focusing on methods of tax optimization of international companies. These international concerns are endeavoring tax minimization. The disparity of the tax systems gives to these companies a possibility of profit and tax base shifting. At first this thesis compares the differences of tax optimization, aggressive tax planning and tax evasion. Among the areas of the optimization methods, which are described in this thesis, belongs tax residention, dividends, royalty payments, transfer pricing and the companies conversions. Because of the aggressive tax optimization are the public budgets shortened by million crowns. As a reaction many of guidelines and plans of international organizations has been written to worsen the possibilities of tax planning. The impacts on public budgets are shown and counted on the model example of fictive international company.

The aim of this work is to transform the profit into income tax base of corporate person in legislative conditions of two countries - the Czech and Slovak Republic. The first part contains the theoretical basis on which I relied, and which I then applied to the practical part, based on a particular company as a limited company. At the end there is a summary which based on the analysis of the tax legislation of the two countries indicates which environment of these countries in terms of tax burden is more favorable. During processing of this work I used materials of specific company that I got for year 2011.

The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.

The present Dissertation deals with optimisation of tax burden of both natural persons and legal entities. Different types of business forms are selected for comparison purposes. The main objective of the Dissertation is to draw up and provide a draft strategy of tax optimisation for tax entities on the basis of selection of the most suitable form of doing business. The results are evaluated in the conclusion of the Dissertation, where also the most suitable variant of doing business is proposed for selected tax entities.

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.

Focus of this diploma thesis is the proposal of Council Directive on a Common Consolidated Corporate Tax base. The proposal is analyzed in broader contexts, the selected aspects of it are compared to current corporate tax systems of selected states of EU, emphasis is on available methods of tax optimization. Calculation and optimization of tax liability are demonstrated on model cases of taxpayers, including recommendations for taxpayers regarding the application of the directive, in case it should be adopted.