National Repository of Grey Literature 62 records found  beginprevious53 - 62  jump to record: Search took 0.00 seconds. 
Tax Optimalization of the Selected Juridical Subject
Halasová, Jana ; Vladimíra, Válková (referee) ; Svirák, Pavel (advisor)
Bachelor’s thesis is focused on optimization of tax liability of chosen legal subject in the frame of valid legislation of Czech Republic. First part is focused on theoretical summary of basic terms, description of tax system and status of legal person. Second part of thesis deal with financial analysis and possibilities of tax liability decreasing. In practical part of thesis are discussed concrete proposals of tax optimization which are shown on concrete legal person.
Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
Trading Companies
Háblová, Agáta ; Pernica, Martin (referee) ; Hanušová, Helena (advisor)
This bachelor´s thesis deals with commercial companies and their problems. And from the legal, tax and accounting aspects. This work deals with universal themes that relate to these companies, and practices of each company. It also deals with the advantages and disadvantages of each.
Optimalization of Company Taxition
Neckářová, Hana ; Starobová, Jana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with comparing the tax burden among selected forms of businesses with the intention to recommend particular form of business to concrete business entity. The most relevant factor is the tax burden. Also other aspects that are administration during setting up the business, the amount of initial capital and forms of liability are assessed in this bachelor thesis.
Technical Assessment of Building
Vyhnánková, Kristýna ; Chovancová, Jitka (referee) ; Marková, Leonora (advisor)
In my diploma thesis I am trying to explain a technical assessment from the legal, accounting, tax perspective and determine the value of technical assessment of building in CZK. The theoretical part is devoted to a description of a technical assessment and its legal rules. The practical part is focused on two specific projects: a shopping centre and a block of flats. It contains the budgets of these projects and determination of the extent of a technical assessment for individual objects.
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.
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.
Comparison of the Czech Limited Liability Company and its establishment and incorporation with the Gesellschaft mit beschränkter Haftung (GmbH) in Germany
Čapková, Barbora ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
The master's thesis deals with the characteristics of a limited liability company in the Czech Republic and Germany. It focuses primarily on the issues of establishment and incorporation of the company and looks for and comments the possible differences in the legislation of the both countries. The thesis is divided into thematic units to be synoptic, where within each unit characterizes in the first instance the Czech legislation, thereafter German legislation and then subsequently are the both legislations compared. The aim of the thesis is to familiarize the readers with the basic differences in the both legislations.
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.
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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