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National Repository of Grey Literature 6 records found  Search took 0.00 seconds. 
Analysis of the Choice of Location of the Subsidiary Registered Office from the Tax Point of View
 Gretschelová, Aneta ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The masters's thesis focuses on decision making of companies with organizational structure of corporations operating in the Czech Republic and Slovakia from the tax point of view. It mainly focuses on direct taxes, specific tax burdens, social and health payments and profit sharing. It is also mentioned tax harmonization. It contains summa-ry tables. In conclusion, an evaluation is presented where it is effective to look for location from costs point of view and in terms of legislative developments.
Detailed record
Tranformation of Czech Financial Statements into Financial Statements under IAS/IFRS
 Gabrhelíková, Zdeňka ; Belza, Jaroslav (referee) ; Hanušová, Helena (advisor)
Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.
Detailed record
Analysis of the Tax Impact of the Švarc System
 Rosenberg, Milan ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the tax impact of the švarc system. It deals primarily with differences in the taxation and the insurance deductions between employees and the self-employed. The result of this thesis will be a proposal according to which the švarc system should be legalized due to the proximity of the taxation of employees and the self-employed.
Detailed record
Analysis of the Choice of Location of the Subsidiary Registered Office from the Tax Point of View
 Gretschelová, Aneta ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The masters's thesis focuses on decision making of companies with organizational structure of corporations operating in the Czech Republic and Slovakia from the tax point of view. It mainly focuses on direct taxes, specific tax burdens, social and health payments and profit sharing. It is also mentioned tax harmonization. It contains summa-ry tables. In conclusion, an evaluation is presented where it is effective to look for location from costs point of view and in terms of legislative developments.
Detailed record
Analysis of the Tax Impact of the Švarc System
 Rosenberg, Milan ; Belza, Jaroslav (referee) ; Kopřiva, Jan (advisor)
The bachelor`s thesis focuses on the tax impact of the švarc system. It deals primarily with differences in the taxation and the insurance deductions between employees and the self-employed. The result of this thesis will be a proposal according to which the švarc system should be legalized due to the proximity of the taxation of employees and the self-employed.
Detailed record
Tranformation of Czech Financial Statements into Financial Statements under IAS/IFRS
 Gabrhelíková, Zdeňka ; Belza, Jaroslav (referee) ; Hanušová, Helena (advisor)
Diploma work inquires processing of financial statements according International Financial Reporting Standards IFRS and also according current legal adaptation of financial statements in Czech Republic. The work reveals crucial differences in financial reporting of concrete Small Enterprises Company. It demonstrates the influence of financial reporting on income. The work points out necessity of harmonization of national accounting standards with IFRS.
Detailed record

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