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Veřejná obchodní společnost a komanditní společnost z pohledu daňových povinností v ČR a státech EU Kroupová, Pavla ; Marková, Hana (advisor) ; Kohajda, Michael (referee) Tato diplomová práce se zabývá systémy zdanění veřejné obchodní společnosti a komanditní společnosti, konkrétně daní z příjmů a srovnáním právních úprav v České republice a ve vybraných státech Evropské unie. V první části jsou vymezeny základní pojmy a charakteristiky osobních obchodních společností v České republice, dále se práce zabývá daňovým systémem České republiky v kontextu Evropské unie a současným stavem harmonizace. V dalších částech jsou postupně charakterizovány systémy zdanění daní z příjmů v Německu, Španělsku, Velké Británii a Belgii. Cílem této práce je srovnání jednotlivých právních úprav, zhodnocení a možnosti případných změn. Detailed record

See also: similar author names
3	KROUPOVÁ, Petra
3	Kroupová, Pavlína
3	Kroupová, Petra

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