National Repository of Grey Literature 230 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Comparison of Corporate Tax in the Czech Republic and Germany for a Selected Limited Liability Company
Hyršová, Tereza ; Šimeček, Filip (referee) ; Lajtkepová, Eva (advisor)
The thesis is focused on corporate income taxation, namely limited liability company. There is a comparison of the corporate tax between the Czech Republic and Germany in order to define the procedure for calculating the tax liability for both countries. For the purpose of the thesis, a Czech limited liability company is selected for which the tax liability is calculated and proposals for the future are drawn up.
Taxation of Selected Category of Incomes - Proposals and Recommendations
Ubrová, Klára ; Křesťanová, Marie (referee) ; Kopřiva, Jan (advisor)
The Bacelor thesis is focusing on a tax optimalisation in selected company. The main point is to use the tax deduction for research and development and reduce tax liability (i.e. corporate income tax) as much as possible. There is an explanation of key words and theory of taxes in the begining of the thesis.
Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Svobodová, Ivana (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.
How to establish a company (legal and economic aspects)
Boukal, Zdeněk ; Charvátová, Dagmar (advisor) ; Bažantová, Ilona (referee)
How to found an enterprise (legal and economic aspects) Abstract The object of this thesis is the founding of an enterprise from legal and economic viewpoint. Entrepreneurship in the Czech Republic evolved a lot since the Velvet revolution, legislatively and in the way entrepreneurs behave on the market. The Czech Republic joining the European Union had a huge impact on entrepreneurship, thanks to the harmonisation of the internal market and even through new types of companies available. The goal of this thesis is to help new entrepreneurs found an enterprise, to choose the correct legal framework and create a business plan. The focus is on saving financial and time costs. In the first part the legislature concerning enterprise in the Czech Republic is presented focusing on effective laws, despite mentioning the legislature before the civil law recodification from 2014. Enterprise, entrepreneur and companies are described in detail in the second part as the basic terms connected to founding an enterprise. The third part is concerned with the economic aspects of founding an enterprise, out of which the business plan is the most important. As a part of the business plan, basic internal and external analysis of an enterprise and basic financing options are presented. The fourth part comprises of the comparison...
Contract to transfer share in limited liability company
Bujgl, David ; Eichlerová, Kateřina (advisor) ; Čech, Petr (referee)
Contract to transfer share in limited liability company Summary Purpose of this diploma thesis is to draw attention to selected aspects of a contract to transfer a share in a limited liability company and to outline possible solutions to several interpretation issues arising out of the Act on Business Corporations. In the first chapter the author describes a change introduced by the Act on Business Corporations that allows creation of different types of shares in a limited liability company. Different rights and obligations may be connected with such shares. The author focuses on the division and description of selected rights and obligations and their impact on the content of the contract to transfer a share in a limited liability company. In the second chapter the author describes the contract to transfer a share in a limited liability company from the parties' point of view and their motivation to enter into such contract. The author of this thesis also compares the contract to transfer a share in a limited liability company with the acquisition of the company's assets and focuses on their practical advantages and disadvatanges. Furthermore, the second chapter outlines possible contract types that may be used for transfers of a share in a limited liability company. The third chapters deals mainly with...
Records of actual owners of limited liability companies and joint stock companies
Gnědin, Arťom ; Čech, Petr (advisor) ; Elek, Štefan (referee)
Records of actual owners of limited liability companies and joint stock companies This diploma thesis deals with the records of actual owners of limited liability companies and joint stock companies. The aim of the thesis is to introduce the basics of the institute of records of actual owners and then to discuss its key features and problematic issues associated with it. At the beginning, the thesis outlines the evolution of the institute of records of actual owners, and further evaluates the potential to meet the goals associated with the introduction of the evidence. At the same time, the thesis draws attention to the pitfalls that the records can bring in practice. The thesis also deals with the issues related to the extent of the mandatory information about the actual owner and the issues related to the storage and handling of such information. The thesis leads a discussion to interpret the relevant provisions to keep a balance between the necessary prerequisites for fulfilling the meaning and purpose of the records and the rights of a legal persons. In the following chapters, the thesis focuses on the definition of the actual owner and on the systematization of the ways in which a natural person or group of natural persons can be an actual owner. The thesis interprets the provision defining...
Registered capital of a limited liability company
Pavel, Josef ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Registered capital of a limited liability company Abstract This master thesis deals with the institution of the registered capital in a limited liability company, its meaning and its purpose. The aim of the master thesis is to evaluate the current legislation, to compare it with the adjustment of the registered capital in other countries (especially in Germany), as well as to propose its concrete improvements. The new legislation of the limited liability company is very different from the previous legislation; the abolition of the minimum registered capital is one change brought by the new legislation. This is the result, not the cause of questioning the registered capital as the creditor protection institute. The registered capital does not perform the guarantee function, because the regulation of the registered capital does not provide (and the neither did the previous Act) effective guarantees that the company will have funds corresponding to the amount of the registered capital after the establishment of the company as well as during the period of its existence. Other provisions concerning the actual creation and maintenance of the registered capital were (except, for instance, the registered capital test) preserved. This is positive, especially because of great number of companies that have...
Changing the Legal Form of Doing Business from a Self-employed Person to a Limited Liability Company
Suchá, Martina ; Dandová, Milada (referee) ; Brychta, Karel (advisor)
The bachelor thesis focuses on changing the legal form of doing business from a self-employed person to a limited liability company. The thesis analyzes individual variants of transformation of a self-employed person into a limited liability company from tax and accounting view of point. Using a comparative method is evaluated and selected the most appropriate option of transformation for a specific business subject and then are mentioned the necessary steps for this change of legal form.
Income Tax Comparison Between a Self-employer and a Shareholder of Limited Liability Company
Šebková, Lenka ; Podolanová, Alena (referee) ; Kopřiva, Jan (advisor)
This bachelor thesis focuses on the comparison between the engaging in business of a natural person and limited liability company in terms of income tax, social and health insurance. It analyses the situation using a fictious example. The purpose of this thesis is an optimal form of business for the given example.
Optimization of Corporate Income Tax in Selected Trading Company
Brothánková, Eliška ; Mužátková, Lenka (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the analysis of optimization of corporate income tax, specifically limited liability company, using the available funds according to the valid legal regulation. The thesis is focused mainly on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of my diploma thesis is to optimize the tax liability of the limited liability company on model examples and recommend to the partners of these corporations how to achieve the most effective tax obligations.

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