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Comparison of Selected Deposit Products for Legal Entities
Hýblová, Petra ; Měřínský, Pavel (referee) ; Rejnuš, Oldřich (advisor)
This thesis is focuses on the comparison and selection of the most appropriate term deposits for the company REALITY K, s.r.o. of bank and non-bank savings institutions operating on the czech market. The analysis and subsequent comparison of selected term deposit is made on the basis of the ranking method and subsequently using the scoring. From results of the analysis and the comparison are then selected and recommended the best combination term deposits for the management of the company.
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Form Change of Crafts Company
Megová, Simona ; Fabová, Daniela (referee) ; Koráb, Vojtěch (advisor)
This bachelor thesis deals with transformation of sole proprietorship to a limited liability company. The aim is to inform about the advantages and disadvantages of a Ltd. compared to sole proprietorship and provide a guideline for constituting a new company. The main purpose of this thesis is to provide the Mego Co. with honest and current information about the advantages and disadvantages resulting from the change of legal form and come up with the optimum procedure to transform and develop the company.
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Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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Taxation of Housing Associations
Křížová, Zuzana ; Knispelová, Bohdana (referee) ; Svirák, Pavel (advisor)
This bachelor’s thesis focuses on the taxation of housing associations. In the theoretical part introduces the legal rules of a legal entity - the association. Analyzes the situation occurred in a housing association after its inception. The practical part presents a comparison of tax treatment of profit (cooperative) and NGOs (flats owners association). The final chapter recommends to the tenants of residential buildings more advantageous legal form for establishing a legal entity in terms of tax on corporate income.
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Establishment of the Housing Association Due to the Privatization of the Residential House
Majtanová, Marie ; Pokorný, Josef (referee) ; Musilová, Helena (advisor)
Privatization of apartment houses continues again in Brno. Owners sell apartment houses only to legal entities, which are founded by present-day tenants. The content of the thesis includes the establishment of the housing association and meeting all the conditions set by municipal council of Brno. The thesis describes activities before constitutive meeting, constitutive meeting itself, and operations after entry in the trade register and all the documents which have to be submitted to the municipal council of Brno.
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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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Proposal of Business Model for Touch Art Development Studio
Maštalíř, Roman ; Beneš, Marek (referee) ; Zich, Robert (advisor)
The goal of the thesis is to develop a business model, which will lead to growth of Touch Art developer studio. The focus areas are: improving societal and customer education, creating value networks and leadership development. With these focuses in mind, thesis contains analysis of the environment in which the studio is present, introduction to development topic, clarifying goals and visions, as well as marketing, internal factors and field analyses. The output of this thesis is structured steps and their evaluation, which the development studio needs to undergo to ensure stronger market position.
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The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
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