The aim of this thesis is to compare the taxation of dependent and independent activities, which are defined in detail in the first part of this work, together with the theoretical aspects of taxation. The second part analyzes the tax deductions (individual income tax, health insurance and social security) and compares the taxation of self-employed and employees at different income levels.

The aim of this thesis is to statistically determine the dependence rate of software piracy in the cultural foundation of the country and other factors. Data obtained from internet were the resources of my work. They were from the results of different surveys and case studies. The data contain values of individual indicators, each for a maximum number of countries. The nature of the collected data leads to the analysis of quantitative variables such were selected correct statistical methods. Dependence of the quantitative variables was measured by simple linear regression. The rate of this dependence determines the correlation analysis. In my case Spearman's correlation coefficient was used. Any dependence was investigated with a pair of indicators. In each of pairs was as the dependent variable rate of software piracy. For better understanding I have used the graphs. From my thesis, I expect evaluate past and current situation about software piracy in the Czech Republic and in the world, and that shows influences the amount of computer crime.

Diploma thesis deals with the issue of payroll accounting. The aim is to discuss the main areas of payroll accounting leading to the correct calculation of wages. These areas are mainly labour law, health insurance, social insurance and personal income tax. The thesis is supplemented by practical examples for better understanding of the issue. Each chapter also contains accounting of mentioned problems. The thesis focuses on changes in the area of wages including changes for the next years.

The main aim of this paper is to assess the impact of tax competition on the functioning of the public sector in the real economy. In particular it follows up the public finances and the impact of tax competition on the amount and structure of publicly provided goods and services. The paper is based on the economic theory of tax competition and fiscal federalism, taking into account the arguments both against and in favor of tax competition. It examines tax competition in a particular example of Switzerland and shows how tax competition works here. The paper analyzes tax competition in Swiss cantons and shows that the tax burden in the canton is dependent on the tax burden in the neighboring cantons. It also deals with the influence of tax competition on the structure of publicly provided goods in Switzerland and takes into account also the phenomenon of commuting and the consumption of publicly provided goods in cantons different from the canton where the tax is collected. The paper also examines the impact of commuting on the structure and level of public expenditure in Swiss cantons.

The aim of this thesis is to describe the factors which influence the amount of the employee's wage and the tax base for the calculation of tax on personal income. Chapters therefore deal with the conclusion of the employment contract and the commencement of employment, on the rules of remuneration of employees under the Labor Code and related components of wages, then there is also mentioned reimbursement of expenses, which may arise in relation with the performing work, marginally are mentioned employee benefits. Other chapters deal with deductions from wages in the form of social security, health insurance and tax on personal income. Finally, there is an accounting of the facts, which have been mentioned in the course of thesis.

Diploma thesis deals with the issue of payroll accounting. The teoretical part consists of descriptions of separate systems conected with the main theme as law system, system of personal income tax, system of health insurance, social insurance and accounting. The teoretica part is completed also from the international point of view. In the end of the thesis all system and principles are connected by examples in the practial part.

The aim of this thesis is to evaluate the current legislation concerning the entertainment costs which are treated as tax non-deductible expenses in the Czech Republic. Further, this thesis compares these costs with promotion and sponsorship costs which are frequently interchanged in practice. After evaluation of the existing legislation in this area, I focus on the question whether these expenses should be treated as non-deductible expenses from the tax point of view while I base my opinion on the current state of Czech legislation, literature, case law and law of Germany and the United Kingdom.

The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.

This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.

This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.