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Legal forms of business and their comparison in terms of tax burden
Chatrný, Adam ; Kopřiva, Jan (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on evaluating the possibilities of optimizing income tax when choosing a legal form of business in the Czech Republic. Three legal forms of business are selected for the purpose of comparing tax burdens, from which tax bases, tax obligations, and potential contributions to social and health insurance are calculated. The tax burden on individual forms of business is subsequently compared and assessed. The results are based on theoretical assumptions and tax laws from 2022. The form of self-employment has been chosen as the best legal form of business for the examined entities in terms of tax optimization.
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Bussiness Plan
Blumensteinová, Romana ; Šudíková, Dagmar (referee) ; Hanušová, Helena (advisor)
The thesis deals with preparation of a business plan in the field of hospitality activities in Brno – Vinohrady. The thesis describes theoretical foundations needed to create a business plan. The practical section of the thesis deals with market analysis, marketing research, competition analysis and draft of the business plan, including a financial plan for the establishment of coffee house.
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Realization of the business plan
CHALUPOVÁ, Kateřina
The dissertation work engages in working out a business plan for a business intention of A HOUP s. r. o. company, which is running a café. The work pays attention to the basic terms of business, legal policies in business and new law no. 90/2012col. and also its economic impact on the company itself. Within the frame of business intention, the work concentrates on an assessment of the intention effectiveness through the analysis of the environment and the foundation budget. On the ground of researched indicators the implementation of such intention is recommended and it is classified as effective. In conclusion of this study, the most common business risks are assessed form the point of limiting those.
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Business Plan for Raspberry Paradise
Dudová, Nikola ; Zich, Robert (referee) ; Šimberová, Iveta (advisor)
This diploma thesis is worked out as a proposal for a business plan for establishing a small company in the area of agriculture primary production. The worked out business plan is based on analysis of the environment for the new company and from primary research. Theoretical part of the thesis deals with basic concepts which are related to business activities in the current condition. The proposition part consists of a proposal itself for the new business plan and the perspectives of implementing the plan and also risk that come with it.
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The choice of legal form of business from the point of view of tax burden
KUBOVÁ, Veronika
The aim of this thesis is to assess the possibilities of tax optimization in relation to the different legal forms of business. The thesis describes the various legal forms of business and tax system according to the valid legislation of the Czech Republic. The next step is analyze tax burden on individual forms, especially in terms of income tax. The methodology of thesis includes a procedure for determining of the tax burden, actually the tax obligations and available resources. A substantial part of the thesis are tax optimization options and their impact on tax obligation. The practical part of thesis deals with some forms of business and compares their tax burden and the available resources that are available after the payment of compulsory payments. The conclusion of thesis contains a summary and comparison of results from the practical part, the advantages and disadvantages of forms and recommendations. This recommendation should provide guidance to future businessmen when choosing a legal form of business if they are making a decisions on the basis of the above mentioned two aspects, namely the tax burden and the resources available after payment of compulsory payments.
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Bussines Plan of Handmade Leather Bags O´gar
Dudová, Nikola ; Hrach, Vlastimil (referee) ; Šimberová, Iveta (advisor)
This thesis has been elaborated as a proposal of a business plan for establishment of a small production company in the area hand - made leather bags. The business plan is a result of analysis based on an environment business as well as the primary method. Theoretical resources of this thesis deal with the basic concepts related to business activities. Form part contains the business plan itself and the prospects of realisation of this business intention.
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Business Plan - Manufacturing Expansion of Company
Trnka, Lukáš ; Navrátil, Jaroslav (referee) ; Rompotl, Jaroslav (advisor)
The subject of my bachelor thesis is assembling real entrepreneurial plan to extend the manufacture, manufacturing and expeditionary area and their use to actual business. The thesis consists of two parts, theoretical and practical. The theoretical part defines the terms enterprise, company, enterpriser, entrepreneurial plan, juridical form of enterprise, financial analysis and SWOT analysis. Practical part consists of the analysis of current situation of the company and the entrepreneurial plan itself. The goal of this bachelor thesis is to actually extend the manufacture and realize the actions connected to it followed by economical evaluation of suggested entrepreneurial plan.
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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