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Market research and the prospectus of a particular company providing personal services
NĚMCOVÁ, Radka
The subject of the thesis was ``Market research and the prospectus of a particular company providing personal services{\crqq} applied to the Wedding Agency MERCI with its main product - the ``turnkey wedding{\crqq}. The thesis principally aimed to analyze current market conditions as well as to propose a specific business plan. Proposing a founding budget, creating a form to learn the needs and desires of clients and finding out the background details necessary for drawing up an income tax return was one of the sub-objectives. An electronic questionnaire enquiry indicated that an interest in services of a wedding agency remains and that the potential of possible customers is sufficient for founding another small company in this sphere of business. The investment intensity is acceptable for the company{\crq}s founder, as all the costs concerning the founding of the wedding agency come from own resources. Four budgets of financially different weddings were drawn up as background information for the theoretical calculation of the trading income and the subsequent drawing up an individual income tax return. Furthermore, current market conditions were analyzed, particularly those of the general and trade surroundings, giving a base to the proposal of a specific business plan, including the proposal of the business budget as well as to a fictitious income tax return for the first year of business activities. The objectives of the thesis were met.
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Tax Optimalization of The Business Subject
NĚMCOVÁ, Radka
Tax optimization is a legal technique to decrease tax liability without breaking the law. The Czech legislation enables several ways to legally reduce revenues and therefore the individual as well as corporate income tax. For that reason, taking advantage of this option is a logical conduct of every taxable unit. This B. A. thesis aims to analyze the tax burden of a five-employee company and propose the best solution of tax minimization of the particular company. Eight possibilities of tax optimization are mentioned in this thesis, namely superannuation scheme allowence, personal life insurance allowance, food allowance (meal tickets), long-term property renewal provision, utilising the tax allowance in connection with reduced working capacity employees, acquiring immaterial tangible assets, acquiring long-term tangible assets and tax relief when providing donations. The aforementioned options indicate the best ways of minimizing the tax burden. However, not every company in the Czech Republic can take advantage of all the options, since individual entrepreneurial subjects are specific in their own way, making the particular company choose the most appropriate way of tax optimization.
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