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Juridical person as a member of governing body of limited company
Králík, Johan ; Josková, Lucie (advisor) ; Tomášek, Petr (referee)
Juridical person as a member of governing body of limited company Abstract This diploma thesis focuses on two selected issues related to the institution of a juridical person as a member of governing body of limited company. At first, it examines whether a representative, whom a juridical person must obligatorily authorise to represent him in the body, can perform his activity in a labour relationship. Next, the thesis examines the possibilities of reviewing the creation and termination of the authorisation of the representative by a juridical person, in case it is controlled by the majority shareholder of the represented limited company, with a focus on the protection of the interests of the limited company. The content of the thesis is divided into three chapter, which are further subdivided into relevant subchapters and points as appropriate. In the first chapter, two fundamental terms are briefly and factually introduced, namely the juridical person as a member of the governing body and its representative. The second chapter is devoted entirely to the first question. It first examines the arguments raised against the true concurrence of procuration and a member of a governing body. It then turns to the issue of the direct liability of a representative in a labour relationship towards limited company....
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Corporate income tax optimization in a selected company
Janésková, Lenka ; Chrenčíková, Věra (referee) ; Kalová, Dagmar (advisor)
The bachelor thesis focuses on the issue of tax optimization in a business entity. The theoretical part defines key concepts and methods, which are then applied in the practical part to a specific company. The result is then the calculation of the current tax liability, on the basis of which the means leading to effective income tax optimization are proposed and justified in the last part of the thesis.
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Optimization of Taxation in a Selected l Limited Company
Mišková, Kateřina ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis focuses on the optimization of taxation in a Selected I Limited Company. The theoretical part of the thesis explains the basic concepts related to the issue of corporate taxation. In the analytical part of the thesis the company is introduced and its tax liability is presented. The proposal part of the thesis focuses on reducing the tax liability of the selected company with a focus on the use of employee benefits.
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Taxation of legal persons
Nojzerová, Marie ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis focuses on the optimization of the corporate income tax burden. The thesis presents procedures for reducing the tax liability. In the theoretical part the procedures are explained in detail. In the practical part, an analysis of the current state of the company is carried out, on the basis of which specific measures leading to the required optimization are proposed.
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Comparation Self-employed Person and Comparation to Limited Company
Bučková, Michaela ; Věrný, Jan (referee) ; Kopřiva, Jan (advisor)
The bachelor's thesis deals with the issue of taxation of individuals, specifically self-employed persons, and taxation of legal entities using limited companies. The outcome of the bachelor's thesis is the implementation of tax optimization for the selected entity and determining which legal form of business is more advantageous for them. The theoretical part includes characteristics of business for both natural persons and legal entities and procedures for calculating tax obligations. The practical part involves the comparison of selected forms of business based on the resulting tax obligations and other perspectives.
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Depreciation as a tool for tax optimization
Trödlerová, Veronika ; Bělušová, Kristýna (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis is focused on optimization of corporate income tax by means of tax depreciation of assets. It first defines the theoretical bases by looking at accounting and tax rules, then analyses the assets of the selected company, including the analysis of depreciation groups. In the last part of the thesis, newly acquired assets are included, suitable depreciation methods are chosen and, at the same time, the economic impact of proposed solutions is assessed.
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Taxation of legal persons
Miklasová, Žaneta ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the issue of corporate income tax and the possibilities of optimizing tax liability. The theoretical part defines the basic terms which relate to corporate income taxation. Knowledge of tax terms is crucial for assessing the tax situation of a specific legal entity which is examined in detail in the analytical part. The proposal part includes optimization tools and methods that lead to a reduction in the tax liability of the legal entity.
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Establishment of the Housing Association Due to the Privatization of the Residential House
Majtanová, Marie ; Pokorný, Josef (referee) ; Musilová, Helena (advisor)
Privatization of apartment houses continues again in Brno. Owners sell apartment houses only to legal entities, which are founded by present-day tenants. The content of the thesis includes the establishment of the housing association and meeting all the conditions set by municipal council of Brno. The thesis describes activities before constitutive meeting, constitutive meeting itself, and operations after entry in the trade register and all the documents which have to be submitted to the municipal council of Brno.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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