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Business Plan
Elčknerová, Lenka ; Kocichová, Jana (referee) ; Polák, Michal (advisor)
This bachelor thesis is describing business plan process to develop a company that concerns whole sale and retail sale of footwear. This work focuses on a particular goal of the project which is a change to a different type of leading a business (such as law rules, tax evidence, accounting and taxation), in this particular case from a sole trader, who is producing tax evidence, to a law body trader - public limited company, which is producing main accounting. The first part of the project brings us into the theoretical introduction of the issue. The second part explains the business plan, analyzes the present situation of the company and indicates the difference in books. The implementation of the business plan is described in the third part and it also propose a way of leading the business.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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The transitionof sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia
Larionová, Alena ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
Bachelor thesis "The transition of sole proprietors from tax records to double-entry bookkeeping and conversely in the Czech Republic and Slovakia" deals with the procedure for the transition from tax records to double-entry bookkeeping. It describes the reasons for the mandatory transition and the necessary adjustments to the tax base associated with it. The theoretical knowledge is applied to a specific example. The work characterizes the basic terms and also, a structured overview of the possibilities of income and expenditure record keeping of sole proprietors in Czech Republic and differences between them. It also suggests the possibilities of income and expenditure records keeping in Slovakia
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Comparison of accounting with the tax evidence of an individual entrepreneur with the optimization aspects of an individual income tax base
Cimerman, Lukáš ; Molín, Jan (advisor) ; Müllerová, Libuše (referee)
This thesis compares the tax evidence and accounting of an individual entrepreneur. It summarizes the legislative framework which characterizes a business in the Czech Republic and deals with the legal standards governing tax evidence and accounting. It discusses the cash base, the accrual base and the influence of these two principles on the tax base of the self-employed. It also compares these two types of reporting in terms of formal arrangements. The practical section of the thesis offers a complete example with a sample of procedures for keeping tax evidence and accounting records and their differences. The final part of the example summarizes the main presumption of the work, namely that under certain conditions the impact on the tax base of an individual is the same in total from both approaches.
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Taxation of individual entrepreneurs’ incomes in terms of Czech Republic
Málková, Kristýna ; Nováková, Lenka (advisor) ; Černý, Václav (referee)
The main goal of the bachelor thesis is to describe and clarify the process of taxation of individual entrepreneurs' incomes. The thesis consists of practical and theoretical part. Theoretical part is focused on possibilities of keeping records of an individual entrepreneur, calculation of tax base from economic result and construction of tax. In the practical part, the theory is applied on the example, which is solved in an accounting, tax evidence and with the use of fixed expenses. Final survey describes the attitude of college students to doing a business as an individual and being an employee.
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