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Evaluation of the Impact of Tax Accounting
Vlková, Edita ; Hroníková, Marta (referee) ; Vítková, Eva (advisor)
In the Bachelor's work on the topic "Evaluation of the Impact of Tax Accounting" describes how individual species will affect the accounting management of construction enterprise. The first part focuses on the theoretical inputs and defines the requirements for accounting and tax records. In the second part of my work focused on a case study, a comparison of a natural or legal person, as an entrepreneur, based on the calculation of the levy of taxes and social insurance. According to the amount of levy taxes, social and health insurance will evaluate that business is more favorable for the subject.
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Criminal liability of legal persons
Jirouš, Vlastimil ; Žák, Květoslav (advisor) ; Spirit, Michal (referee)
The author of this thesis deals with the criminal liability of legal persons. Compares the concept of criminal liability of legal persons established in 2012 in the Czech Republic with foreign laws. It deals with the arguments of supporters and opponents of implementation, as compared to criminal and administrative sanctions of legal persons. The author critically assesses the reasons which led to the adoption of the law on criminal liability of legal persons and proceedings against them. There is also a description of the problematic provisions of this Act. The main attention is devoted to analyzing the impact of the introduction of criminal liability of legal persons for the functioning of individual legal entities.
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Legal Position of the Statutory Body
POLÍVKOVÁ, Aneta
The topic of this bachelor thesis is aimed at the legislation of legal position of the statutory body, which brings a new civil code and a law of Business Corporations. This is a description of the relationship between business corporations and members of the statutory body, their rights, duties and responsibilities and comparison with previous legislation. The aim of the practical part is analyze awareness of business corporations of changes in legislation especially relating to the legal position of the statutory body.
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The Criminal Responsibility of Legal Entities
JINDROVÁ, Ivana
The work deals with the criminal liability of legal entities in the Czech legislation. Part of the legislation are clearly explained. It includes the definition of a legal entity, criminal offenses and sancktions that may be imposed on a legal entity. Using the comparison is here compared Czech and Austrian legislation, their similarities and differences. Data obtained from the Supreme Public Prosecutor's Office and the Ministry of Justice show the use of this concept in practice.
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Criminal Liability of Corporations in the Czech Republic and in the United Kingdom
Klíčová, Kateřina ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
The bachelor's thesis addresses criminal liability of corporations in the Czech Republic as well as in the United Kingdom. The main aim of this work is to define who legal person is, what criminal liability of corporations specifically means, how it came to existence and what effect it has on public. At the same time this thesis deals with types of criminal offences which legal person might commit and also types of sanctions for these criminal offences. But essential point is to compare these two legal models of criminal liability of corporations and point out the main differences.
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Types of sanctions
Benešová, Jana ; Moravec, Tomáš (advisor) ; Žák, Květoslav (referee)
The thesis deals with the issues of sanctions and protection of legal persons in the Czech Republic. It is focused on the detailed analysis of some sanctions, that can be found in the area of our law. Dissolution of a company § 16, confiscation of corporate property by the Czech government § 17, a fine § 18, confiscation of movables by the Czech government § 19, ban on particular activities of a company § 20 and protection of movables by the Czech Republic § 26 are covered in this work. Relevant international law is also mentioned. Futhermore the thesis deals with punishment of financial institutions, punishment of foreign legal entities, and also describes general principles of punishment. In the conclusion a few considerations about the importance of Law on Criminal Liability of Legal Persons are offered.
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Optimizing tax liability of a legal entity
Vápeník, Jan ; Kislingerová, Eva (advisor) ; Petrovická, Ivana (referee)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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Criminal liability of legal entities - from the bill to the forceable enactment
Stachová, Monika ; Kuba, Jaroslav (advisor) ; Horký, Bohuslav (referee)
The Act on criminal liability of legal entities and proceedings against them became effective on 1 January 2012. Although it is a highly controversial law disrupting the established criminal law principles, the Czech Republic was one of the few European Union member states whose laws did not embed criminal liability of legal entities in its laws. An effort concerning solving this problem appeared as far back as 2004, the Chamber of Deputies, however, rejected the original bill. Perhaps due to the international pressure or due to the increase in crimes committed by legal entities, in 2011, the second bill was already approved. This thesis deals with the arguments and process of discourse, from which emerged the valid enactment, as well as an explanation of some of the principal provisions of the Act and also the international scheme of criminal liability of legal entities. It is difficult to anticipate the specific impact of the Act due to its short effect and therefore the thesis on criminal liability of legal entities is more of a theoretical than practical.
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Corporate Income Taxes in Accounting focused on Ltd
Holíková, Zuzana ; Müllerová, Libuše (advisor) ; Doležalová, Ivana (referee)
The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.
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