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Information Obligations as Set for Business Entities with a Focus on Income Tax and Social and Health Security
Světlíková, Jiřina ; Slováčková, Marie (referee) ; Brychta, Karel (advisor)
The master thesis is focused on systematization of the rules related to the information obligation of a limited liability company, which are relevant for tax administrators and social and health insurance administration. The theoretical part of the thesis defines the basic concepts and key characteristics of the issue. Other parts of the thesis deal with the compilation of lists of individual information obligations of a business entity, according to the authorities to which they are reported, supplemented by sanctions and protective measures that are related to individual information obligations.

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