This thesis is focused on one part of the tax system of the Czech Republic. It is the part of personal income taxes. The aim of this work is to analyze this tax and describe its application in a company. The theoretical part of this thesis contains whole legal regulations of personal income taxes. The main aim of this part is to show the changes that occurred after the tax revision in the year 2007. So it compares the situation in the year 2007 and in the year 2008. The second part of the thesis attends to the practical matter of the system of the personal income taxes. At first it shows tax incidence on taxpayers after the tax revision. The main part is focused on the application of this tax in chosen trading company. The tax system was studied in one join-stock company that is a part of one big international holding company. This company use very sophisticated software SAP R/3. This software was examined especially in the area of personal income taxes and in the area of the system of wages. Last but not least one example is shown, how the whole process of taxation looks (calculation of tax liability, all necessary forms, annual summation of tax).

Annotation The tax optimalization means that a tax unit tries to minimize his tax liability. This is reached with use of tax savings. All subjects are allowed to use only the legal procedures, the illegal process means the tax avoidance. A work deals only with the income tax. In the theoritic part is the Czech law of income tax presented. In the practical part there is a particular company (Limited Liability Company) presented and persons which are connected with this company. Four tax subject groups are solved: 1. The employee of the company, 2. The employee and simultaneously the owner of the company, 3. The company as a whole, 4. The shareholders of the company. For each group will be a current tax liability and several versions counted, they will be compared and then the best one for each subject will be chosen.

The graduation thesis deals with the tax optimalization in a chosen business subject. The aims of this graduation thesis are aplications of alternative procedure in the tax liability calculation and their showing at chosen business subject. The practical part is aimed at present law adjustment of a corporate income tax and at methodology of process of an individual option of the tax optimalization aimed at carryback, tax abatement and other tax types of the tax optimalization. The data, including the calculation of the 2007 income tax range, of the company Dřevooptima s.r.o. are elaborated in the practical part. By means of the aplication of the individual option of the tax optimalization on the company data there generates different tax optimalizations. Based on the comparision of these options and the existing degree of recommendation, which options of the tax optimalization should the company used in the future to legally reduce its tax liability. For purposes of the better orientation the thesis also contains charts.

This work provides a basic orientation in matters of taxation of non-residents - natural persons in the Czech Republic. At the beginning are explained the concepts, methods to avoid double taxation, and examines the various categories of income taxation of individuals and also affects the social and health insurance. In the practical part are a questions addressed to the specific practical examples, including file and completing tax return, social security and health insurance reports and other related forms. In conclusion are mentioned the news regarding the taxation of non-natural persons and author´s proposals. The work shows the possibility to limit tax evasion carry out the transition from the system of automatic oneself declaration to the tax international refund system. There are added also useful attachments.

The subject of this diploma thesis is the tax optimisation of a selected business entity. The thesis aims at finding the most optimum tax solution possible, especially of corporation income tax in order that the selected entity has as low tax liability as possible. The diploma thesis is divided into a theoretical and practical part, each of which is divided into individual chapters and subchapters, dealing with specific problems. The introduction of the theoretical part includes basic terms relating to tax issues, general data on the taxation system of the Czech Republic. The following and, simultaneously, most comprehensive chapter is devoted to corporation income tax, namely for the reason that the practical part deals with alternatives of optimisation of corporation income tax. In these chapters I proceeded mainly from the current wordings of tax laws and other specialised publications. The practical part of the thesis provides, one by one, suggestions of individual alternatives for reducing tax liability, which are subsequently theoretically explained and practically calculated. When calculating the individual alternatives I proceeded on the basis of exact data and details that the selected enterprise had been provided to me. Thanks to it, I had the opportunity to obtain a good knowledge of its internal functioning, economic situation but also the ownership structure. A summary of these resultant alternatives is then given in chapter 7. It exactly shows what impact each of the alternatives would have on the enterprise{\crq}s tax liability and what the tax liability would amount to if all the alternatives proposed were used.

This diploma thesis was aimed at analyzing the influence of tax incentives for the research and development on the tax duty of the taxpayers. Within the first section a term research and development was defined followed by the specification of possible forms of the tax incentives for the research and development. The calculation of the tax duty of the illustrative company which effected research and development activity (within two scenarios) was presented within the practial section. The illustrative company was constantly profitable in the first scenario and as such, it incurred higher savings from the application of the research and development tax deduction in comparison to the second scenario (where company incurred a tax loss in one taxable period). Based on the results, taxpayers who apply the research and development tax deduction may consider a tax optimisation in case they could possibly incur a tax loss.

This thesis is concerned with "concentration of proceedings" and its limits. Concentration of proceedings is a means of ensuring expeditious, economical and effective civil process. In Czech law, it applies in particular in the contentious proceedings. Concentration of proceedings is closely related to the principle of concentration which one of the general principles of civil law procedure, and is opposed to the principle of unitary process. The concentration of proceedings may take place at several points in time in the process in connection with the end of the preparatory meeting, of the first hearing and the announcement of the first instance judicial ruling. The concentration of proceedings is necessarily interconnected with the "principle of partial appelation" which applies in appeal proceedings against first instance judicial rulings under the Act. No. 99/1963 Coll., civil procedure act, as amended. The application of the concentration of proceedings also relates to the concept of "qualified call for response". In fact, it is not uncommon that the functioning of concentration of proceedings is misunderstood, including by the courts themselves who often misapply the relevant provisions of the civil procedure act with the view of avoiding concentration of proceedings. In my practical...

The object of this thesis is Selected issues of evidence in civil contentious proceedings. Evidence itself occupies an important position in the civil procedure because it is a prerequisite for issuing a correct and fair court decision. The aim of this paper is to deal with the institutes of evidence procedure that lead the subjects of civil contentious proceedings for certain procedural activity in order to determine the facts and issue a decision in the case. The thesis is divided into six chapters, the first chapter includes an introduction and the last, sixth chapter includes the conclusion. The second chapter deals with basic questions of evidence in civil proceedings and is subdivided into four parts. Particular parts deal with the concept of evidence in civil proceedings, the object of evidence (which is delimited both positively and negatively), institutes facilitating the evidence in civil procedure (legal presumptions and fiction, preliminary question and discretion of the court) and the actual course of procedure of evidence in civil proceedings. The procedure of evidence is divided into several phases such as adduction of evidence, obtaining proofs, examinations of evidence by the court and finally, the evaluation of the evidence by the court. The third chapter deals with civil...

This diploma thesis deals with the regulation of the duty of due managerial care of members of a governing body of a limited company. The aim is to evaluate Czech national law with respect to the relevant British law rules. Another objective is to propose de lege ferenda amendments to current state of law. The thesis is divided into three chapters The first chapter defines the duty of due managerial care and the content of duties imposed on members of a governing body of a company in Great Britain. Judicial decisions of both jurisdictions reveal that directors are not expected to have a knowledge possessed by a specialist. However, good general knowledge is required. Subsequently, the dual objective / subjective standard is introduced. Lord Hoffmann borrowed the test set by the Insolvency Act 1986 and stated that such a test should not just apply during insolvency. The second chapter is dedicated to fiduciary duties and the position of duty of loyalty within the scope of due managerial care. The aim is to present the subjective test covering acts exercised to promote the success of a company. The standard rests upon the idea that directors must exercise their discretion bona fide in what they consider, not what the court may consider, is in the interest of the company. Another field of interest is...

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.