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Dance business - accounting, tax, legal and economic connections
Svitlík, Jan ; Procházka, David (advisor)
The thesis summarizes the most important conditions and duties of the beginning and process of dance business of sole trader from tax, accounting and business law view. Theoretic part mainly deals with the choice of legal form of business, tax accounting as an example of evidence of business process of sole trader and calculation of tax liability of sole trader. Practical part describes business process of dance school and applies to this real example some of the information of theoretic part. The whole thesis is primarily focused on dance department, however a great part of the topic is typical of sole traders who run a business of small enterprise or microenterprise in many departments.
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Taxation on entrepreneurial activity in the Czech Republic according to legal form of company
VACULÍKOVÁ, Magda
The work {\clqq}Taxation on entrepreneurial activity in the Czech Republic according to legal form of company`` deals an issue of income tax in chosen company types according to law of income tax. In the work how to define tax base and subsequent tax lability of different company forms is told. Not only an amount of determined tax is important. Amount of disposable income remainig to an entrepreneur after paying tax is important as well and that is why this problem is involved in this work too. The main part of the work is concerned on comparing of chosen copany types tax lability. Theoretical data and data from factual limited liability company {--} physical person enterprises - were used. The main aim of the work is to analyse tax aspects of some undertaking forms, specifically to compare tax burden of the individua proprietor to tax burden of the sole partner of private limited company which is very important when proper form of undertaking is choosing. The theoretical part contains analyse of taxation particular components, the practical part contains comparison of convenience of both forms of undertaking. Finally, a tax analysis of a specific company and recommendation to optimise taxes are told.
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Comparison and identifying differences in legislative requirements to set up and register partnerships, small businesses and companies between Czech Republic and Germany.
EIBL, Renata
The goal of these theses is a critical examination, comparison and identifying differences in legislative requirements to set up and register partnerships, small businesses and companies between Czech Republic and Germany. Because of many different legal types of various enterprises, for purposes of this study only rules for establishing limited companies have been considered, mainly from theoretical point of view. The basic question is which country has more business friendly environment, easier less demanding legal framework to establish a new enterprise and fewer financial impediments to start up a limited company. In a nut shell how much time and how expensive the whole process will be. The publicly available information in both countries has been used in my study including related legislations, Internet sources, scientific literature and journals.
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