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Establishment of the Housing Association Due to the Privatization of the Residential House
Majtanová, Marie ; Pokorný, Josef (referee) ; Musilová, Helena (advisor)
Privatization of apartment houses continues again in Brno. Owners sell apartment houses only to legal entities, which are founded by present-day tenants. The content of the thesis includes the establishment of the housing association and meeting all the conditions set by municipal council of Brno. The thesis describes activities before constitutive meeting, constitutive meeting itself, and operations after entry in the trade register and all the documents which have to be submitted to the municipal council of Brno.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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Taxation of legal persons
Kučera, Vladimír ; Prosserová, Kateřina (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the optimization of the tax liability of a legal entity. First, the theoretical background needed to address the tax situation of a particular legal entity is presented, then the current state of the company is discussed, and finally, the author’s proposed methods of tax optimization are apllied, which is based on the findings of the theoretical part. The result of the work is the definition of two possible ways of tax optimization, whereas each has advangates and disadvantages.
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Taxation of Legal Entity’s Incomes
Pančušková, Kristýna ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis deals with the issue of corporate income tax. The aim of the thesis is to reduce the tax of a chosen legal entity. The first chapter deals with the theory that is needed for elaboration of the practical part of this thesis. The second chapter is about the chosen company and contains analysis of the company. The third chapter states suggestions of tax optimalization options.
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Tax Optimization for a Selected Subject
Dubová, Veronika ; Karasz, Jiří (referee) ; Kopřiva, Jan (advisor)
The thesis is focused on tax optimization of the selected subject. Introduction of the thesis is devoted to tax theory and regulation of corporate income taxation. The aim of the thesis is to identify possible methods of legal tax optimization in the area of income tax and then to apply these methods to the selected subject, while the main contribution of this thesis is to reduce the tax liability of the selected subject.
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Taxation of Legal Entities in the Czech Republic and Slovakia
Žiak, Ján ; Svirák, Pavel (referee) ; Brychta, Karel (advisor)
This bachelor thesis is focused on the taxation of legal entity’s income in the Czech and Slovak Republic and on the possibilities of tax optimization. The theoretical part contains definitions and clarifies technical terms while further explaining the analysis of tools for tax optimization and the analysis of methodology of tax liability determination. The proposal part contains general recommendations for tax optimization and model economic operations with computation of tax liability, on which the common and different features of the Czech and Slovak Republic are demonstrated.
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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