The thesis describes the problem of TNC administrative ordering, tax performance from the point of financial efficiency, administrative burdens and taxation. The research will be focused on the background development of TNC and its internal organizational structure. The research will involve analysis of TNC, strategies and goals aiming to lower tax burdens, to avoid overregulation and to focus on the most efficient administrative ordering. Several case studies of major world's transnational corporations will be considered in order to analyze the practical aspects of TNCs' activities related to tax optimization methods. The practical analysis will be based on the theoretical findings drawn from bibliographic sources available in public access.

This diploma thesis deals with the possibilities of transferring the cost of acquisition of depreciable tangible assets acquired by purchase or finance lease in the corporate income tax base, and analyzes the conditions of deductibility of depreciation and rent in the tax base. The diploma thesis identifies the factors affecting the amount of the tax base for both variants of the acquisition of depreciable tangible assets and the elements of the tax optimization.

The topic of diploma theses is VAT of selected business subject. The aim of this thesis is to apply value added tax at domestic market and in context of intra-community trade and suggest possible changes to reduce tax liability. The theoretical section shows how to count tax base to find out when the company gets over the limit for VAT in Slovakia. The ABC s.r.o. company (whose real name is not allowed to use) sells goods through their e-shop in Czech Republic and Slovakia. They got over the limit for registration for VAT at the end of the year 2018 and since that time they had to pay VAT in Slovakia too. VAT rate in Slovakia is 20 %. You can see fictive example in these diploma theses in which would company focused on selling goods in Slovakia instead of in Czech Republic. It is based on dates from the year 2018. There is calculated a reduction on tax liability and the date when would the company got over the limit for VAT in Slovakia is shown. The diploma theses is concluded with tax optimalization and several ideas for reducing tax liability are outlined here.

The aim of this thesis is to assess the possibilities of tax optimization in relation to the different legal forms of business. The thesis describes the various legal forms of business and tax system according to the valid legislation of the Czech Republic. The next step is analyze tax burden on individual forms, especially in terms of income tax. The methodology of thesis includes a procedure for determining of the tax burden, actually the tax obligations and available resources. A substantial part of the thesis are tax optimization options and their impact on tax obligation. The practical part of thesis deals with some forms of business and compares their tax burden and the available resources that are available after the payment of compulsory payments. The conclusion of thesis contains a summary and comparison of results from the practical part, the advantages and disadvantages of forms and recommendations. This recommendation should provide guidance to future businessmen when choosing a legal form of business if they are making a decisions on the basis of the above mentioned two aspects, namely the tax burden and the resources available after payment of compulsory payments.

The topic of my diploma thesis is tax optimization in a chosen business subject. The thesis aims at finding the most optimum of corporation income tax in order that the selected entity has as low tax liability as possible. Methodology contains description of my suggested variants of optimization: adjusting the value of vouchers, creation of a reserve on repair the company's headquarters, giving free benefits for public benefit purposes, employment of people with disabilities and depreciation that relates to the acquisition of new fixed asset. I have chosen enterprise XYZ, a. s. (company doesn´t want to say name), which carries on in agriculture. The company is one of the most important business corporations operating in the Czech-Moravian Highlands and South Bohemia. Options optimization from methodology are processed in practical part on data enterprise XYZ, a. s. out of year 2016. In the final part of the thesis are calculated the total savings and the optimization options evaluated.

This thesis is focused on the optimization of taxing natural persons with income tax. The goal is tax optimization at natural person income tax using particular possibilities of natural person taxation concentrating on public finance reform in 2008. Various ways of taxation self-employed persons in 2007 and 2008 are compared. In tax period 2007 it is possible to use common taxation of married couples, dividing incomes and expenses among cooperative persons and furthermore variants of taxation on all the incomes by self-employed person. Tax period 2008 offers using cooperative person and taxation on all incomes of particular enterpriser. Calculation of tax liability allows for social security contribution and health insurance belonging to other obligatory levies of an enterpriser.

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.

This thesis is dealing with the tax optimization of the selected company. The introduction of the thesis is devoted to Czech income tax legislation focusing on taxation of legal entities. The aim of the thesis is to identify areas that allow legal tax optimization of the selected subject. Subsequently, measures will be proposed to the entity to reduce the resulting tax liability.

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 focuses on comparation of taxation of family in the Czech Republic and selected OECD countries. The first part summarizes theoretical knowledge about personal income tax, its structural components and basic information about taxation of personal income according to national regulations. Second part analyses taxation of the incomes from employment in the Czech Republic, Ireland and Germany. The last part gives suggestions and recommendations for the Czech Republic.