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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Receivables Management in Corporation
Pospěchová, Marie ; Kňurová, Eva (referee) ; Pěta, Jan (advisor)
This bachelor thesis deals with the issue of receivables management in the business corporation, especially those receivables that already have elapsed maturity. The theoretical part of the bachelor thesis characterizes primarily basic concepts in the area of receivables for easier understanding of the issue. The practical part of the bachelor thesis is devoted to the analysis of receivables in individual years of the selected business company and to the overview of the receivables management of given business company.
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Receivables Management in the Business Company
Otýpka, Lukáš ; Odstrčilová, Hana (referee) ; Fedorová, Anna (advisor)
This bachelor's thesis is focused on the theoretical adjustment of receivables, especially on the receivables management. The analytical part shows method of receivables management in the specific company. According to analytical part, there have been determined proposals to improve the method of receivables management in analysed company. The end of the bachelor's thesis recapitulates results from the analytical part.
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Effect of "retention money" on selected construction company’s financing and profit or loss
Bindzarová, Romana ; Stejskalová, Irena (advisor) ; Pečenka, Vratislav (referee)
The aim of dissertation is to summarize effect of retention money on selected construction company financing and profit or loss. In the introduction, there is accountancy and its status in company management defined. Following issues are attributes of claims, credit management, definition of retention with its accountancy impacts, method of its release and financing. Applied part deals with analysis of receivables and retention structure in particular company. This thesis investigates management and evolution of retention money using selected ratios, including method of financing. Along with previous there are enhancement steps for effective retention management recommended and proposal of credit management accounting directive elaborated.
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Accounting and tax specifics of receivables
Gyüreová, Kamila ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an example of a real company.
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Assignment of receivable arising from business relation, bulk assignment, factoring
Mintora, Martin ; Čech, Petr (advisor) ; Eichlerová, Kateřina (referee)
Assignment of a receivable arising from a business relation, bulk assignment, factoring The thesis deals with several selected questionable issues related to the assignment of a receivable arising from a business relation. I have chosen this theme because the Czech legal theory doesn't offer satisfactory answers to all of the questions that arise from this topic. The thesis seeks to analyse the selected issues and to offer reasonable solutions to the problems relating to the selected issues. The method of the thesis is based on a comprehensive analysis of the relevant Czech case law as well as the relevant literature. The realized legal conclusions are afterwards put into a broader context and critically evaluated. The thesis is composed of ten chapters. Chapter One defines aims of the thesis. Chapter Two is introductory and explains the basic concept of the assignment of a receivable under the Czech commercial law. Chapter Three contains a basic overview of the receivables which are generally assignable under the Czech commercial law including the assignment of future receivables. It also deals with the topic of another assignment of a future receivable before its origin which is in my opinion allowable. Chapter Four describes cases of prohibitions of an assignment of a receivable. The chapter is...
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Transaction dealing with claims from the perspective
Zítka, Luboš ; Vondráčková, Pavlína (advisor) ; Novotný, Petr (referee)
Předkládaná diplomová práce se zabývá problematikou transakcí s pohledávkami v daňovém právu a to se zaměřením na postoupení a vklady pohledávek a poskytuje ucelený pohled na danou oblast, jak z pohledu obecné právní úpravy, tak z pohledu finančněprávních norem. Problematika je řešena nejdříve v obecné části, kde jsou vymezeny základní právní normy a pojmy v dané oblasti spojené s pohledávkami. Vzhledem k rekodifikaci soukromého práva účinné počínaje 1. lednem 2014 jsou rovněž analyzovány změny, které přináší nový občanský zákoník a zákon o obchodních korporacích. Rovněž je pojednáno o ekonomických aspektech možných způsobů (forfaiting, faktoring, vklad) financování prostřednictvím pohledávek. V aplikační části diplomové práce jsou analyzovány jednotlivé právní normy daňového práva z pohledu zvoleného tématu s hlavním zaměřením na zákon o daních z příjmů, který obsahuje nejobsáhlejší úpravu a pokrývá velké množství odlišných situací v případě transakcí s pohledávkami (např. speciální režim pro obchodníky s pohledávkami). Vzhledem k otevřenosti české ekonomiky jsou rovněž rozebírány daňové implikace v případě účasti daňových nerezidentů na transakcích s pohledávkami. Ekonomická realita se vyvíjí velmi rychle a daňová legislativa nemusí být vždy schopna reflektovat tyto změny včas, proto je velmi...
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Law of secured transactions in judgments and bank practice
Housková, Zuzana ; Švestka, Jiří (advisor) ; Pohl, Tomáš (referee)
The thesis focuses on the practical aspects of securing bank receivables and establishment of a pledge over the receivables. The importance is given to the judgements of the Supreme Court of the Czech Republic. The core of the thesis is observing the different conclusions of the legal theory, judgments of the Supreme Court of the Czech Republic, academicians and specialists.
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Proposal for Debt Collection Improvement in the Enterprise
Hrbáčková, Kristýna ; Němeček, Božetěch (referee) ; Musilová, Helena (advisor)
This bachelor thesis is focusing on enforcement of overdue receivables. In theoretical part are explained terms connected with receivables ensuring and enforcement. There are also described different methods of enforcement receivables according to the Civil Procedure Code and Enforcement Regulations. In the analytical part are presented basic information about the company and present status of receivables and their analysis. The thesis includes suggestions for more efficient receivables enforcement.
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