National Repository of Grey Literature 319 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits
Růžička, Josef ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Taxation of the provision of contributions to share capital and outside share capital and taxation of these deposits - Abstract This diploma thesis describes the basic tax context in the case of deposits in the company and withdrawals from the company always in connection with equity. The diploma thesis focuses on domestic legal entities. It does not describe the connection with deposits in foreign companies. The diploma thesis is based on the domestic tax system. This system includes the following resources. Domestic regulations (laws that are affected by the so-called transcription of EU directives), international contracts (contracts of prevention of double taxation), domestic case law, and legitimate expectations outside the aforementioned sources. Legitimate expectations consist mainly of conveys from General Financial Directorate and minutes from the Coordinating Committees. The result of the performed analysis of documents is a summary of the basic tax context. The tax context includes the registration obligation (especially Value-added tax on the plant deposit), the notification obligation for payments abroad and the settlement of withheld tax. The key tax for non-monetary deposits is Value added tax. Non-monetary deposits by type are considered to be a service or goods according to ZDPH. The key...
Accounting and tax aspects of the change of legal form of business from self-employed person to LTD
Fusík, Maik ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The Bachelor‘s thesis focuses on accounting and tax aspects of the change of legal form of business from self-employed person to limited liability company. A specific business subject was chosen for the purposes of the thesis. The thesis also focuses on different ways of the change of legal form of business, their requisites and tries to pinpoint the most appropriate resource on the basis of the tax burden.
Optimalizace daňového zatížení profesionálních sportovců
Kučerková, Bára
This Bachelor thesis deals with Czech Republic and The Principality of Monaco professional athletes tax burdens. The thesis optimizes the tax burden in Czech Republic with the help of legislative authorization for once. The option of moving to a tax heaven was chosen as the second possibility. The year of 2015 was chosen as the taxable period. The main goal is to design the greatest tax savings from athletes income. This objective has been met by analyzing sport laws of the Czech Republic tax system, the international treaties on double taxation avoidance, and finally by analyzing Monaco tax regulations. Tax liability of an unnamed Czech athlete in the current Czech Republic conditions as well as after moving to the tax residence in Monaco are calculated in the practical part.
Účetní a daňová problematika společenství vlastníků bytových jednotek
Kalusová, Kristýna
Kalusová K. Accounting and tax issues of homeowner´s association. Bachelor the-sis. Brno: Mendel university in Brno, 2017. The bachelor thesis deals with issues of homeowner ´s association. The theoreti-cal part defines basic legal definition, accounting and tax issues of homeowner´s association based on the scientific literature. The empirical part deals with select-ed accounting and tax problems that often occur in the association. It also deals with adaption of the statues to the new Civil Code. In the summary, appropriate recommendations for homeowner´s association how to solve the problems.
Založení živnostenského podnikání v oboru účetnictví
Bártová, Ivana
Bártová, I. Establishment of a small business in the field of accounting. Bachelor thesis. Brno: Mendel University, 2019. The bachelor thesis describes the establishment of a trade business in the field of accounting and the choice of a suitable form for this type of business. The theoretical part describes the historical development of trade business and the specification of business and actual legal regulations. It analyses the difference between accounting and tax consultancy. The practical part of the thesis deals with the appropriate choice of legal form for starting a business in the profession of accountancy by a person who has just started business activity. It states the advantages and disadvantages of the type of business and there are recommendations to the future entrepreneur for choosing a form for this type of business. The practical part also outlines the costs associated with establishing a business and the tax burden of an entrepreneur as a self-em-ployed person compared to the establishment of a limited liability company.
Vyvolané náklady zdanění malých a středních podniků
Oubělický, Jaroslav
This diploma thesis deals with measurement of compliance costs of taxation. The tax system involves additional costs associated with tax collection to the public budget. These costs are divided into direct costs of taxation (administrative costs) and indirect (caused by) costs of taxation. Administrative costs are created in the public sector as a result of administration and tax collection. On the other hand, compliance costs of taxation are created under the private sector. Diploma thesis is focused on the measuring of compliance costs of taxation incurred in the 50 companies. According to the methodology approach, compliance costs of taxation were characterised as costs for the processing of tax return, costs of accounting, and the costs of wage agenda. Furthermore, those compliance costs of taxation were also determined as a portion to revenues, costs and taxes paid.
Účelová manipulace účetních a daňových údajů v anglosaském a kontinentálním systému
Jašíková, Simona
JAŠÍKOVÁ, S., Target handling of accounting and taxation statements in Anglo Saxon and continental systems. Bachelor thesis. Brno: Mendel University in Brno, 2017 The bachelor thesis is aimed at analyses of legacy and using manipulation in accounting and tax reports in two various systems of accounting Anglo Saxon and continental. In the first part it is aimed at theoretical attitudes to manipulation and its legacy and in the second part its practical application based on real examples. The principle is to show how different the attitudes are in accounting and tax manipulation and possibilities of elimination of this practice.
Role zaměstnaneckých benefitů ve společnosti AVX Czech republic s. r. o.
Bobčíková, Petra
The thesis deals with the issue of employee benefits in the AVX Czech Republic s. r. o. company. It aims to design particular recommendations in the area of providing employee benefits for the company. The literary research attempts to describe employee benefits with a special focus on tax solutions of the most commonly provided benefits in the Czech Republic, both on the employer's and the employee's side. The thesis is also devoted to how these benefits are projected into the system of financial accounting. The crucial part of the thesis proposes specific recommendations based on the description and analysis of the employee benefits in the aforementioned company that are optimal with respect to the tax regime.
Živnostenské podnikání
Řišicová, Aneta
Řišicová, A. Business entrepreneurship. Bachelor thesis. Brno: Mendel University, 2019. This thesis discusses the problematics of business entrepreneurship. In the theoretical part is described the current legal regulation of business entrepreneurship, explains the basic concepts of business entrepreneurship and explains the procedure for obtaining the trade license. The practical part of this thesis consists of qualitative interviews with tradesmen, based on which answers are presented selected aspects of entrepreneurship in practice. Furthermore, in this part of the thesis are analysed the collected data using a questionnaire survey. In conclusion, the most important points and recommendations are summarized.
Daň z přidané hodnoty ve vybraném podniku
Zmrzlý, David
Zmrzlý, D. Value added tax in the selected company. Diploma thesis. Brno: Mendel University, 2019. The aim of this work is to formulate recommendations for the application of the Czech VAT Act for subjects from the selected sector and the requirements for their practice. This thesis deals with the introduction of the system of this tax as well as the related legislation at the level of the European Union and the Czech Republic. The main part of the thesis analyses the sector of yoga providers including quantitative and qualitative research. Attention is also focused on VAT in the selected company from this sector. The activities of the company are analysed in relation to VAT and the correct procedure according to the law, as well as from the managerial, economic and technical point of view. The result is the creation of recommendations for correct application of the Czech VAT Act with regard to the specificities of the sector and discussion for the analysed company.

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