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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Trading Income Transform to The Tax Base for Legal Entity Taxation
 POBORSKÁ, Miroslava
Purpose of my thesis is to analyze the process of adaptation economic results on the basis of corporate income tax for a business entity dealing in international and domestic transport. The issue is very extensive and the thesis, therefore, describes briefly the closing work, the accounting methods and procedures including accounting adjustments in accordance with Act No. 563/1991 Coll., On Accounting, Act No. 586/1992 Coll., On Income Tax, Ordinance No. 500/2002 Coll. and other related legislation with an indication of a simple practical example.
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Foreign Relations in light of payer VAT
 POBORSKÁ, Miroslava
With respect to joining the European Union, the Czech Republic as a member state had to modify its tax system in accordance with the principles set by the legal system of the European Community. One of these fields which this change has affected was the system of value added tax administered within the EU market and also outside of it. The objective of my Bachelor Thesis is the application of basic rules for exchange of goods and providing services within the European Union in business realationship with foreigners from the third countries. All is shown on the example of a particular company. The thesis describes basic rules for exchange of goods within the European Union and in business relationship with foreigners from the third countries. Theoretical part shows solutions and examples of the application of the Act on Value Added Tax and relevant regulations
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