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Deferred Tax
Kartáková, Romana ; Hajdíková, Taťána (advisor) ; Kubíčková, Miroslava (referee)
This thesis deals with the issue of deferred tax which is an important accounting area because it affects the amount of disposable profit. The theoretical part describes the income tax and explains the difference between current and deferred tax. It specifies the accounting legislation of the Czech Republic and International Financial Reporting Standards which relate to deferred tax. It analyzes the center and meaning of deferred tax, describes titles that lead to its creation. It explains the process of calculation, accounting and reporting of deferred tax. The practical part deals with titles leading to deferred tax, calculation, accounting and reporting of deferred tax in the given company. It refers to the effect on profit and profitability of the given company which is part of the analysis of deferred tax of the last three accounting periods.
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Direct sales data tariffs of company JHComp, Ltd
Neugebauer, Josef ; Hajdíková, Taťána (advisor) ; Polanecká, Šárka (referee)
The thesis deals with direct sales and its use in small business. Specifically, the sales of Internet service of regional ISP. The aim of this work is to demonstrate that direct selling is the way how to obtain new customers for the company JHComp in a competitive market, the market where the company itself has been long time active. To this end, the project plans the sale and subsequently leads to implementing the plan. The theoretical part deals with the concept of "direct sale" within the meaning of "person to person", settles the concept into a spectrum of marketing tools, informs about the history and highlights the facts. It also deals with the theory of marketing plan design and implementation of a plan. The practical part finally results in the assessment of executed sales and the entire project as a contribution to the company. Further proposes the use in the future.
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Business Plan - Import and Sale Chinese Carbon
Poříz, Lukáš ; Hajdíková, Taťána (advisor) ; Dvořák, Jiří (referee)
The objective of this thesis is to create a business plan for start-up company that is engaged in import and sale of carbon from China in the form of bicycle frames and accessories. The theoretical part deals with basic concepts of entrepreneurship and business plan. In the practical part is already solved specific business plan.
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Tax Assessment of the Transition from Natural Person to a Stock Corporation within a particular Firm
Hronovský, Josef ; Hajdíková, Taťána (advisor) ; Hartman, Vlastimil (referee)
Some small entrepreneurs (physical entities) that do their accounts in the tax evidence system consider the change to corporate body and the related pros and cons. Those considerations usually suffer from lack of information as the issue is complex and complicated. This thesis is concerned with tax burden of physical entity and corporate body, analysis of the ways to change the entity from physical to corporate (limited liability company) and comparison of its tax burden. The results are applied to the case of Ales Hronovsky who is considering the above-mentioned change. This thesis could be helpful to small entrepreneurs as it gives them the insight in the process of legal entity change and the impact on their tax burden with the implications of their asset structure.
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Real Estate Tax in the Czech Republic
Gonová, Hana ; Hajdíková, Taťána (advisor) ; Dvořák, Jiří (referee)
The theoretical part of thesis on "Real Estate Tax in the Czech Republic" is dedicated to defining the individual components of this tax and legislative amendment pursuant to the Act No. 338/1992 Collection of real estate tax. The practical part of thesis is focused on comparing this tax to the applicable regulations of the Slovak Republic and define the main differences.
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The partnership
Kotěšovcová, Ilona ; Hajdíková, Taťána (advisor) ; Stejskalová, Irena (referee)
My master's thesis deals with the complex problems of a partnership in the Czech Republic from the establishment to the extinction. The problematic and different sections of the accounting, taxation, distribution of the profits and payment of loss of the partnership with the other companies, especially from a private limited company are compiled also. The subject of the practical part is application of the accounting, taxable and legislative regulations related to the type of company. The aim of the thesis is creating a complete overview of the problems of the partnership. This theme isn't elaborated in available literature and next part deals with the application of the investigate sections into the concrete examples of the practice. The thesis can also serves as a basic guide for begin businessmen.
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Creation of Procedures in the Outsourcing of Tax, Accounting and Payroll Services
Papežová, Monika ; Hajdíková, Taťána (advisor) ; Vinšová, Tereza (referee)
This Diploma work is supposed to bring important information concerning the principles of outsourcing of taxable, accountant and wage services. The theoretical - methodical part is specialized on the explanation of the word "outsourcing", its principal, form and historical development. The problematic of advantages and disadvantages is being solved as well as the risks connected. The reasons for realization of outsourcing are being described and also the phases of development of outsourcing project and the mistakes during the implementation are being explained. A definition of outsourcing contract and its main belongings is also a part of this work. There was a concrete outsourcing agency - Auditmax,s.r.o., handling accounting, taxes and wages of external companies, chosen in the practical part. There is an analysis of present state of the agency, an identification of insufficiency and a suggestion of their removal using newly created procedures that would contribute to more efficient provision outsourcing services. The result is a complex of advises and measures that might be used by and outsourcing agency for further development.
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