National Repository of Grey Literature 240 records found  1 - 10nextend  jump to record: Search took 0.01 seconds. 
Daňové zaťaženie podnikajúcej fyzickej osoby a spoločníka spoločnosti s ručením obmedzeným
Káčerová, Ivana
This thesis deals with a problem of choosing an appropriate form of business. Tax burden of a self-employed person is analysed, as well as of a partner of a limited liability company. The tax burden is primarily examined from a perspective of contributions to the social and health insurance at different levels of the tax base. In case of a limited liability company, several variants of remuneration for a business partner are reviewed. Furthermore, this paper contains a comparison of a development of the overall tax burden in the period between 2014 and 2017. Finally, influence of a business form on the retirement pension is investigated. In the end of this paper, specific recommendations on choosing the most suitable form of business based on the given tax bases, the total income tax burden and the future retirement pension for virtual entrepreneurs are stated.
Dopady odměňování společníků s.r.o. ve vazbě na výši starobního důchodu
Holíková, Lenka
The thesis deals with remunerations of the limited partners of limited liability companies and the influence of this action on both the current and the future income of the limited partner. For each type of remuneration, with regard to different levels of incomes, a current levy is observed. The influence on the future incomes is determined by the level of the old age pension which is acquired by the limited partner-depending on the chosen the remuneration type-from the state budget. The outcomes are gained from model examples which are supposed to serve as an overview of all the possibilities of remuneration, including their combinations. The results deal with the impacts of every type of remuneration on the state budget as well. A part of the thesis is focused on a comparison of incomes of the limited partners and incomes of self-employed people. The differences are seen from both the level of taxation and the amount of the old age pension point of view and are aimed at social insurance. The impact on the state budget is added as well.
Změna právní formy podnikání subjektů spravovaných profesní komorou
Nesrsta, Lucie
This diploma thesis deals with the problematics of conducting a dental surgery and describes the legal person and natural person aspects of the business. The ma-in aim of the thesis is the analysis of transformation from the natural person to the limited liability company. The subsidiary aim of the thesis is the process of the change, cost calculation and the tax and accounting related consequences. The the-sis deals with situation of a concrete dental surgery and the conclusion focuses on evaluation of the change.
Zmena právnej formy obchodnej korporácie
Tomaníková, Martina
The theme of this diploma thesis is the change of the legal form of a business corporation focusing on transforming a limited liability company to a joint stock company. A detailed analysis of the entire transformation process has been car-ried out, with an emphasis on the project of changing the legal form. On the basis of data from the financial statements and business data CZ NACE 28, the method-ology for measuring the financial performance was selected for comparing the selected company with the sector. The aim was to verify the company's readiness to change its legal form. It also included reviewing the change in selected indica-tors before and after the company change. At the end, recommendations were made for companies planning to go through the similar change.
Změna právní formy podnikání soukromé oční ambulance
Synková, Veronika
The aim of the bachelor thesis is to provide a comprehensive set of information about the possibilities of practicing medical practice. Possibilities are the estab-lishment of medical practice by an individual or legal person, the transfer of a share in a company or transfer of medical practice from an individual person to a legal person. For the processing of literary research, it was necessary to study the legislation on the provision of health services. I also focused on the ad-vantages and disadvantages of individual and collective business. In my own work, I dealt with a concrete example of the transfer of the ophthalmic ambulance and compiled a summary of the steps necessary for setting up an ophthalmic am-bulance by an individual and legal person.
Vhodná právní forma podnikání pro sektor služeb
Neuwirthová, Veronika
Neuwirthová, In. Appropriate legal form of business for the service sector. Bachelor thesis, Brno: Mendel university in Brno, 2018. Bachelor thesis contains a literary and a practical part. The literary part deals with the important elements for establishing and operating a business, which are subject to the trade licensing act. As another form of business is mentioned private limited liability company, which is dedicated to the business corporations act. Own work contains practical examples of sole traders and small companies. I present, what steps had to entrepreneurs to make, to enter the market. After studying the laws and the examples I'm comparing the advantages and disadvantages in both forms of business in services and subsequently, I assess whether the laws help or complain about the entry on the market.
Daňové zatížení jednotlivých druhů příjmů fyzických osob
Kondr, Tomáš
This diploma thesis deals with the tax burden on the income of individuals for the years 2015-2018. The thesis focuses primarily on the tax burden of individual who is an employee, a self-employed and a partner of a limited liability company. The diploma thesis also compares the impacts of the social insurance paid by the different types of taxpayer on the future old age pension.
Způsoby financování investic ve společnosti s ručením omezeným v závislosti na jejím hospodaření
Mikušková, Monika
This bachelor thesis briefly describes business corporations and, in more detail, explores limited liability company. Furthermore, it investigates investments, the risks associated with them, and financial analysis. Lastly, it presents basic methods of financing investments and relative indicators of financial analysis. The practical part includes a financial analysis in a particular company based on its management in the past three years, an assessment of the suitability of investing in new assets, comparison of operating costs, and recommendations for the best way of financing.
Rozdělení společnosti s ručením omezeným odštěpením a jeho dopady na finanční situaci podniku
Bečičková, Dita
Bečičková D. Division of the limited liability company by spinning-off and its im-pact on the financial situation of the company. Brno: Mendel University, 2019. This diploma thesis deals with the problems of transformations of companies with specialization on the transformation of the companies by spin-off. The theoretical part of the thesis is focused mainly on the legal regulation of transformations of corporations. In the practical part of the thesis I apply theoretical knowledge and reflect it on the illustrative example of a limited liability company. I will carry out a financial analy-sis of the company being divided and also the acquiring company and afterwards I evaluate the financial results before and after the transformation and I will formu-late some recommendations that could be helpful for the companies considering a spin-off.
Souběh funkce člena statutárního orgánu a zaměstnance ve vybraném podniku
Otčenášková, Iva
OTČENÁŠKOVÁ, I. Concurrence of a member of the statutory body and employee in a selected company. Bachelor thesis. Brno: Mendel University, 2019. This bachelor thesis deals with the issue of overlapping of functions in a person who is member of the statutory body and employee in selected company JASYKO s. r. o. Literary research is based on professional literature and judica-ture conclusions concerning the selected issue. It also describes characteristics for a limited liability company, the employment relationship and the payment of statutory payments. The practical part deals with the description of the current situation in a company, including income taxation. Based on the models, the basis for optimizing income taxation and pension security was proposed.

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