This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.

The aim of the thesis is to analyse the relationship between the level of unemployment of selected groups of vulnerable persons on the labor market and the level of the statutory minimum wage. The theoretical part deals with the basic models of impact of the minimum wage on unemployment and presents several studies with similar objectives. In the analytical part, the use of graphical and correlation analysis examines the influence of the statutory minimum wage on the level of unemployment of vulnerable persons. The research was conducted for the period 1998-2016. Based on the results, the hypothesis is verified as "there exists a certain relationship between the level of unemployment and the statutory minimum wage". This hypothesis is confirmed for three of the six groups of vulnerable persons (people with disabilities, people below the age of 19, and people above the age of 50).

This thesis is focused on the employer-employee relationship in accounting and taxation. It offers a general view on the process from formation of employment relationship to its termination. Income tax and social insurance represent the key areas establishing a wide variety of rights and obligations for both parties. The final part of the thesis uses a model situation to demonstrate an employment relationship.

V práci se zabývám úpravou volného pohybu společností v komunitárním právu. Přibližuji ustanovení primárního práva o svobodě usazování a jejich výklad Evropským soudním dvorem. V práci dále zkoumám možnosti přesunutí registrovaného a skutečného sídla obchodních společností uvnitř jednotného trhu. Práce analyzuje proces přesunutí sídla jak u nadnárodních forem společností, tak nepřímé přesunutí sídla u národních forem společností.

Comparison of level of taxation of tax non-residents' income and comparison of the level of the social security and health insurance contributions of tax non-residents in the selected EU countries and its impact on international labour migration.

This thesis introduces the tax system of the Czech Republic. The corporate income tax in particular is specified in bigger detail. Its basic structural elements are described with the focus on the transformation of the accountable profit to the tax base. The practical part is divided into chapters, each of which deals with the optimization of the amount of the real tax liability. The content, instruments mentioned and methods for decreasing company tax liability applied suggest this work more likely addresses smaller and medium-sized companies. These companies need what is referred to as tax planning. This thesis analyzes the possibilities of the use of tax-deductible items provided by law, tax abatements; further it specifies cost and revenue conception of tax optimalization or more precisely the amount of the accountable profit or tax base. The aim of the practical part is to identify tax optimization possibilities and to compare on concrete cases what tax saving or other advantages to the taxpayer each method brings.

This diploma Thesis was focused on comparison of profit taxation by legal form of business. Two legal forms were chosen - sole trader and limited company. The main objective was to compare the effective rate of taxation of defined incomes in the period 2003 to 2009. The maximum amount of income produced was set to 5 million CZK. A secondary goal of this work was to describe and analyze which types of income can one reach through doing business via Ltd. In the final analysis, when compared with the sole trader have been used only the most common types of income.

The graduation theses solves the interrealationsship and the differences between the income trading and the tax base. There are described and practically documented the adjustments that are necessary within the transformation. Of these adjustments there is in more detail described the depreciation of the fixed assets and the adjustments to the trade receivables. There is solved the impact of the error correction in the accounting to the tax base too. The significant part of this theses solves the problem of the thin capitalization. This problem is analysed with the view of the rigor juris in the tax period of 2008,2009 and 2010

Diploma thesis is focused on average effective tax rates of personal income tax. The thesis defines average effective tax rate in its first chapter, and indicates different methods of computation of average effective tax rate. In second chapter, the thesis is focused on average effective tax rates in selected EU countries. These countries are member EU countries, which apply flat personal income tax rate - Czech Republic, Bulgaria, Estonia, Lithuania, Latvia, Romania and Slovak Republic. The thesis describes basic characteristics of personal income tax and social insurance in these countries. Further effective tax rates are calculated for employees and sole traders in specific income categories. The thesis compares amounts of tax allowances in its last chapter, and compares the impacts of these allowances on tax liability of taxpayers. In the end, obserevd effective tax rates in selected countries are compared.

The aim of this thesis is to analyze what was the influence of corporate tax rate and total paid amount on corporate income tax on GDP and unemployment in the Czech Republic. The essay also describes the impact of European subsidies given to Czech corporates as primary receivers on GDP and unemployment in the Czech Republic. A comparison of these two macroeconomic factors is provided. Conclusions show that there are some impacts which are not supposed to be transferred to a concrete comparable numbers. The thesis provides detailed overview of main impact of derivation of European subsidies given to Czech companies as primary receivers and changing corporate income tax on GDP and unemployment. The comparison of above influences is provided both on theoretical basis and the real one in the period of 1993-2013 for the Czech Republic. Conclusions and author's ideas are supported by professional publications. The thesis provides information on how the problematic is width and deep within these impacts. Any reader can create his/her own opinion on the problematic based on provided information and data.