| Abstract [eng] |
Direct Taxation of Small Partnerships This master’s thesis analyzes the general aspects of small business (self-employed) direct taxation in foreign countries: principles, characteristics, regimes of small companies (self- employed) direct taxation schemes applied by individual countries. Moreover, this work covers the tendencies of establishing small partnerships and the legal aspects of their activities. Furthermore, the paper analyzes the legal regulation of small partnerships income taxation (VSD, PSD, GPM), accounting and declaration laws as well as regulation of taxation of profit and real estate taxes. The analysis results show that the rules of income taxation for members and managers of the small partnership are pretty complicated. There are several exceptions and benefits for members of a small partnership, but differences among declaration deadlines, tax base, variety of tariffs can be an obstacle in establishing a small partnership, which is not subject to more superficial accounting since the progressive corporate tax rates are applied. The main shortcomings of corporate taxation can be identified as the complexity of accounting. Complicated administrative procedures often make it difficult for small businesses (the self-employed) to implement legal requirements because they often do not have enough administrative resources. There are also unclear, ambiguous regimes for setting real estate tax rates in individual municipalities. |
