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The Choice of Business Form from the Perspective of Income Tax
Nosek, Jakub ; Rada, Zbyněk (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting the appropriate form of business for a particular company. The main selection criterion is the amount of income tax for specific forms of business, but it also takes account of other factors. The thesis compares three selected forms of business. There is also presented the particular company. Subsequently the amount of income tax for every form of business is determined. In conclusion, the results are evaluated and the best option is selected.
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Tax Optimalization of Individual Income Tax
Kopečná, Lenka ; Hutař, Stanislav (referee) ; Svirák, Pavel (advisor)
The bechelor thesis deals with choice od form business in the case of individual people. It is about company with or without a cooperating person and the entry of more individuals into the company, limited liability company, limited partnership and general partnership. It includes a definition of these forms of business. The objectives is to answer and determine the most advantageous way of doing business.
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Účetní a daňové aspekty zrušení obchodní korporace s likvidací
Čermáková, Adéla
The thesis focuses on accounting and tax aspects related to the dissolution of a business corporation with liquidation. The first part of this thesis describes the legal aspects of dissolution of a corporation with liquidation. It describes the acts necessary for a successful liquidation, and it also discusses the accounting and tax implications that we need to keep in mind and may encounter during the liquidation process. The next section describes the specific process of liquidating a limited company. For interest, the thesis also provides statistics on the number of liquidated companies in the Czech Republic.
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Daňové a účetní aspekty přeměn obchodních korporací
Daňková, Markéta
This thesis focuses on the transformation of companies specifically the merger. The aim of this thesis is to suggest adequate procedure of fusion, on the basis the model examples of cross mergers of personal and capital companies. The procedure is suggested according to the described accounting and tax aspects of transformations of companies and identified problem areas.
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Specifika zdaňování a účtování osobních obchodních společností
Lázničková, Tereza
This thesis explains the issues of taxation and accounting of personal business companies. Based on the information from the specialized literature dealing with this issue and based on the specific characteristics of the companies, their advantages and disadvantages were found. The issue of personal business tax was applied to model examples of different income levels and was compared with the taxation of a limited liability company and self-employed individuals. Their total contribution obligations were compared and evaluated. After a detailed specification of the characteristics of the personal business companies, the experience from the practice after the visit of a partner of an unnamed public company, tax advisers and the Financial Department of the South Moravian Region was described.
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Změna právní formy obchodní společnosti
Malinka, Jakub
MALINKA, J. Legal form transformation on business corporation. Diploma thesis. Brno: Mendel University 2019. The theme of this diploma thesis is the change of the legal form of a business corporation focusing on transforming a joint stock company to a limited partnership company. In this diploma thesis a detailed analysis of the entire transformation has been carried out focusing on the project of changing the legal form. In order to compare the company, the methodology for measuring the financial performance was selected for company with the sector. The analysis of changes in selected indicators has been made before and after the change of legal form. In the conclusion of the thesis, recommendations were made for business entities considering changing the legal form.
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Partnerships and capital companies - accounting and taxation connections
Hejlová, Veronika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
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Partner's Position in a Personal Business Company
Kocián, Michal ; Patěk, Daniel (advisor) ; Zahradníčková, Marie (referee)
The rigorous thesis "Partner's Position in a Personal Business Company" deals primarily with rights and obligations of partners / limited partners arising to them upon their participation in the general or limited partnership (the "Company"). The focus of this thesis is the examination of these rights and obligations in light of the recodification, i.e. upon coming into effect of Act No. 89/2012 Coll., the Civil Code, and Act No. 90/2012 Coll. on business corporations and cooperatives (the Business Corporations Act). Both laws referred to in the previous sentence became effective on 1 January 2014. The aim of this rigorous thesis is to describe not only each of these rights and obligations of a partner of the general/limited partnership but also to characterise individual problems brought about by this re-enactment and to find at least some way out of such problems, if possible. Hence, the work resolved, on the one hand, the partner's rights, i.e. the right to a share in profit, the right to the reimbursement of expenses incurred by the partner in settling the Company's affairs, the partner's right to the settlement share and to a share in the liquidation balance, The thesis also deals with issues concerning the statutory body of the Company, the management of the Company's business, the partner's right to...
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