No description available.

This diploma thesis deals with the issue of a status of individual professional athlete. This issue seems to be easy to resolve as the legal doctrine unanimously classifies individual professional athletes as self-employed. However, further examination provides more detailed view and illustrates the issue is not as unambiguous as one might assume. Thus the aim of the thesis was to analyse the status and sports activity performance of individual professional athlete both theoretically and practically. The analysis of the sports activity performance of single individual professional athletes points out that their performances are different to a great extent. The sports activity performance of some athletes can be even without any doubt considered as a dependent work in terms of labour law. It results in fact that some of individual professional athletes conducts sports activity as self-employed, some of them are employees and some of them even professional soldiers. Every single legal status is connected with various benefits but also with some difficulties. In addition, according to predominant practice and regardless on the nature of their sports activity performance athletes are free to choose their legal status. The thesis also partly concentrates on complex issue of civil liability of athletes...

The thesis is dedicated to the analysis of income taxation of professional sportsmen in the Czech Republic. The theoretical part describes the legal position of a professional sportsman according to lax regulations. The major part of the analysis is focused on personal income tax. The thesis also mentions other taxes which may affect sport activities. The thesis is based on the law valid in the Czech Republic, including the cases law of the Supreme Administrative Court related to the issue of taxation of sportsmen. The practical part compares particular modes of taxation in which the incomes of a professional sportsman may be taxed.

The aim of this work is to evaluate the accounting, tax and legal aspects of the change in the legal form of business in a particular case in connection with the legal regulations of the Czech Republic. The aim of the research is to analyze the legal forms of business, including the advantages and disadvantages of the various types of business, on which is followed by possible variants of transformation, furthermore the creation of a draft for the establishment of a limited liability company and an analysis of the sale or lease of the assets of individual businessman. At the end of the work will evaluate the tax savings and express my recommendations. Created the solution can be applied as an inspiration for those interested in the eventual transformation of the self-employed person to a limited liability company.

This master thesis is focused on the analysis of payment responsibilities and entitlements resulting from these responsibilities to benefits for employees and self-employed persons in the long term period. The main aim of this thesis is to determine the overall net position of a model employee and self-employed person towards public budgets. The thesis is divided into two parts, theoretical and practical one. In the theoretical part there are analyzed tax burden of model subjects and their benefits arising from participation in the subsystems of the social security. In the beginning of the practical part there are determined assumptions of the model. Based on the assumptions a comparison of tax burden and received benefits of model subjects has been made and consequently the net position of the model subjects in the researched subsystem has been calculated. The last subchapter of practical part summarizes the total net position of model employee and self-employed person towards public budgets.

Empirically, self-employed persons often operate with the support of their partners or other household members as co-workers in the firm. The formal or informal employment of the marriage partner in particular seems to have a lot of advantages, such as fiscal benefits and low wage costs. But from a theoretical point of view, these advantages are jeopardized by serious cooperation problems: If the spouse of the self-employed decides to work in the jointly-run business, former qualifications are lost. Hence a one-sided dependence on the part of the co-working spouse arises, which increases with the amount of relation-specific investments. Hence the actors are confronted with a cooperation problem, because the decision for co-working requires trust concerning the future action of the self-employed. Within this framework, this paper is focused on the determinants which influence the decisions concerning collaborating in the business of a self employed life’s companion as well as the extent of labor provided in the case of co-working. It can be assumed that the three types of determinants investigated in this paper affect the assignment of a spouse or cohabitation partner in the business of a self-employment person: (1) economic determinants which are individual productivity and human capital of the life’s companion, (2) the situation of the family and the household, and (3) characteristics of the entrepreneur and the firm. Based on a sample of self-employed empirical analysis indicates that trust and specialization play a crucial role in explaining co-working of the life’s companions of self-employed persons. However, economic determinants like productivity and human capital do not show the expected effects on collaboration.

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 deals with income taxation of selected types of business. It also deals with social security benefits and their potential claim for taxpayers in relation to the taxation. The main objective of this work is to compare the taxation of self-employed persons and taxation of Ltd. company partners with regard to a potential social security benefits. Concerning Ltd. shareholders, the thesis is focused on the taxation of their income as employees in the company and on the taxation resulting from their profit share. The first chapter describes the taxpayers´ mandatory payments with regard to main differences stemming from the income type. The second chapter deals with declared social security benefits depending on the insurance paid to a relevant subsystem of social insurance. In the last chapter, learned findings are applied to a model example to compare the total tax burden, including taking into consideration the likely social security benefits.

The diploma thesis attends to socio-economic situation of the self-employed in the Czech Republic. It focuses on the diversity of their social security, which differs from employees, defines problems and offers possible solutions. Besides, it concentrates on income taxation of the self-employed and on the model examples it analyzes total tax burden of their income. Then it compares it to the two possible alternatives of this gainful activity - being employed or set up Limited Liability Company. On the base of analysis and comparing positives and negatives each possibility brings, decides which one is in the specific cases more convenient. It takes into account also non-economical factors like leisure time, working hours or possibility of vacation that can affect the decision of starting own business.

Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.