National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Tax Optimalization of the Selected Juridical Subject
Halasová, Jana ; Vladimíra, Válková (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on optimization of tax liability of chosen legal subject in the frame of valid legislation of Czech Republic. First part is focused on theoretical summary of basic terms, description of tax system and status of legal person. Second part of thesis deal with financial analysis and possibilities of tax liability decreasing. In practical part of thesis are discussed concrete proposals of tax optimization which are shown on concrete legal person.
Tax Optimalization of the Selected Juridical Subject
Halasová, Jana ; Vladimíra, Válková (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on optimization of tax liability of chosen legal subject in the frame of valid legislation of Czech Republic. First part is focused on theoretical summary of basic terms, description of tax system and status of legal person. Second part of thesis deal with financial analysis and possibilities of tax liability decreasing. In practical part of thesis are discussed concrete proposals of tax optimization which are shown on concrete legal person.
Receivables with respect to legal, accounting and tax aspects under the conditions of the Czech Republic
KUREŠOVÁ, Miroslava
This thesis provides a summary of knowledge required for the introduction of a systematic procedure for handling of receivables. I focused on the phenomena that had to be assessed during the practical valuation of receivables in LD INVEST a.s. In this respect my thesis may be used by the company managers as one of the aids used during the execution of the analytic accounts to individual nominal accounts in terms of tax. The approach to the company's receivables from 1 January 2008 is recommended in the draft of the In-company Regulation, recapitulating the current meaning of basic terms and stipulating the principles for the creation and use of adjusting entries. The chief measurable economic contribution of the theses is the suggestion for the optimization of the tax base for the year 2007.

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