|
|
Optimization of Tax Burden of a Concern
Zvěřinová, Pavlína ; Nekulová, Ivana (referee) ; Kopřiva, Jan (advisor)
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
|
|
|
Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
|
|
|
Trading Companies
Pecl, Lubomír ; Ing.Roman Vašina (referee) ; Hanušová, Helena (advisor)
This bachelor’s thesis deals with a questions about merging companies, in this case, two companies with limited liability. The first part includes the theoretical knowledge on how to convert the company. The second part focuses on the selection of legal forms of companies and the choice of merging. In the last part of my work, I will bring the procedure, which will be applied to a future merger between the two companies.
|
|
| |
|
|
The Choice of Business Form from the Perspective of Income Tax
Nosek, Jakub ; Rada, Zbyněk (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting the appropriate form of business for a particular company. The main selection criterion is the amount of income tax for specific forms of business, but it also takes account of other factors. The thesis compares three selected forms of business. There is also presented the particular company. Subsequently the amount of income tax for every form of business is determined. In conclusion, the results are evaluated and the best option is selected.
|
|
|
Tax and Accounting Aspects of the Choice of Legal Form of Business
Václavková, Lucie ; Fojtíková, Petra (referee) ; Polák, Michal (advisor)
Ending of business of self-employed natural person and setting up of a new limited liability company is the subject of the bachelor thesis. Owner of the previous business will become an agent and only partner of the new company. There are two ways to move all assets and liabilities. The first one is selling business with all assets and liabilities and the second one is investment of business in the basic capital. The aim of the thesis is to evaluate from the tax and accounting point both of these ways of transfer and to choose one of them as more interesting than the other one for a special businessman.
|
|
|
Business Plan - Change of Business Entity Form
Holíková, Lucie ; Kovács,, Jan (referee) ; Bayerová, Vladimíra (advisor)
This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.
|
|
|
Decision-making to Change the Legal Form of a Company and its IPO
Jankechová, Simona ; Horňáková, Dominika (referee) ; Doubravský, Karel (advisor)
The bachelor thesis deals with the initial public offering (IPO), as an external source of funding of business activities. There is the basic definition of the theoretical concepts related to the IPO for example financial market, joint-stock company and IPO. Further the work deals with the analysis of the chosen company by means of analysis of chosen financial indicators and macro economical analysis. Aim of this work is proposal of decision model for the support of decision-making to change the legal form of the company and its IPO. It is basically support of the decision-making, where financial health of the company, macro economical aspects and current situation in the sector are taken into account. Furthermore, there is determined decision model which is used for formulation of main recommendations.
|
|
|
Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia
Juřenčáková, Jana ; Wimmerová, Šárka (referee) ; Kocmanová, Alena (advisor)
This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
|
|
| |
guest ::
