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Legal Position of the Statutory Body
POLÍVKOVÁ, Aneta
The topic of this bachelor thesis is aimed at the legislation of legal position of the statutory body, which brings a new civil code and a law of Business Corporations. This is a description of the relationship between business corporations and members of the statutory body, their rights, duties and responsibilities and comparison with previous legislation. The aim of the practical part is analyze awareness of business corporations of changes in legislation especially relating to the legal position of the statutory body.
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Optimizing tax liability of a legal entity
Vápeník, Jan ; Kislingerová, Eva (advisor) ; Petrovická, Ivana (referee)
The master thesis deals with the tax system of the Czech Republic and optimizing of tax liability of legal persons. The master thesis deals with taxation of corporate income tax, value added tax and international tax planning. In the area of the income taxes the thesis focuses on optimizing of tax liability when setting up a business, the solution cost and revenue items of the company and the possibility of applying deductions from the tax base and tax rebates. In the area of the value added tax, the thesis deals with the possibility of group registration for value added tax. At the end the thesis deals with possible use of tax havens. The aim of the thesis is to introduce a reader with the tax system in the Czech Republic and especially to imagine the possible applications of optimizing tax liability on selected methods, which the law currently allows.
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The accounting responsibilities of an entrepreneur - legal entity in Kazakhstan
Mussina, Bidana ; Skálová, Jana (advisor) ; Žárová, Marcela (referee)
The aim of this work is to give readers from Czech republic a general idea of the entrepreneurship and the development of the accounting system in Kazakhstan which after independence of this country since 16. 12. 1991 still undergoing reform and modification. Recently, according to the strategy of the Kazakhstan, the government is trying to adjust the country's accounting system into international financial report standards. The development of accounting harmonization and norms are important factors that have fundamental influence for the enterprise environment and sustainability.
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Criminal liability of legal entities - from the bill to the forceable enactment
Stachová, Monika ; Kuba, Jaroslav (advisor) ; Horký, Bohuslav (referee)
The Act on criminal liability of legal entities and proceedings against them became effective on 1 January 2012. Although it is a highly controversial law disrupting the established criminal law principles, the Czech Republic was one of the few European Union member states whose laws did not embed criminal liability of legal entities in its laws. An effort concerning solving this problem appeared as far back as 2004, the Chamber of Deputies, however, rejected the original bill. Perhaps due to the international pressure or due to the increase in crimes committed by legal entities, in 2011, the second bill was already approved. This thesis deals with the arguments and process of discourse, from which emerged the valid enactment, as well as an explanation of some of the principal provisions of the Act and also the international scheme of criminal liability of legal entities. It is difficult to anticipate the specific impact of the Act due to its short effect and therefore the thesis on criminal liability of legal entities is more of a theoretical than practical.
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Corporate Income Taxes in Accounting focused on Ltd
Holíková, Zuzana ; Müllerová, Libuše (advisor) ; Doležalová, Ivana (referee)
The thesis is primarily focused on the procedure to calculate corporate payable tax on income. Given that the taxpayer is forced to rely on accounting profit, the objective of this thesis shows how the accounting and tax system interact each other and what impact does this linkage to determine corporate income tax. Part of this thesis is focused on a specific company, which is a limited company, and its tax implications of the distribution of profits and payment of rewards that accrue to shareholders and managers of the activities in the community.
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Liability of the statutory body in the field of criminal law
Nemerád, Petr ; Moravec, Tomáš (advisor) ; Neděla, Radek (referee)
The bachelor thesis "Liability of the statutory body in the field of criminal law" deals with the characteristics of criminal liability of statutory body in current legal regulations (May 2012). The aim of this thesis is to provide overall information about criminal liability of statutory body. The thesis is divided into six chapters. The first one deals with the legal liability in general. The second chapter describes criminal liability. The following chapters characterize the position of the statutory body in criminal law and criminal liability of persons acting on behalf of legal entity. The last chapter focuses on potential offences of members of statutory body and analyses one of them.
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Criminal Responsibility of Legal Entities
Švepeš, Petr ; Boháček, Martin (advisor) ; Žák, Květoslav (referee)
The thesis deals with the legal institution of the criminal responsibility of legal entities and a feasibility of its implementation in the Czech law. The main objective of the thesis is to find an answer to the question if the implementation of the institution is neccessary in the Czech republic and eventually in which form and parameters. The first part of the paper describes the current state of legal regulation in the Czech republic and contains a comparative analysis of legal regulation in France, Austria, Germany, Slovenia, Slovakia, Great Britain and United States. In the end of the theoretical part the paper discusses relevant liabilities of the Czech republic arising from international treaties and european law. In the second part the paper focuses on scolarly debate on the possible implementation, its advantages and disadvantages. The core of the paper lies in the critical reflection of existing drafts of the law on criminal responsibility of legal entities and author's own speculation about a possible legal regulation in the Czech republic
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Trading Income Transform to The Income Tax Base into Variety of Companies
SVÁČKOVÁ, Veronika
The main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).
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Legal entities
Eliáš, Karel
The new Civil Code Bill regulates legal entities in greater detail than the existing Civil Code. Fundamentals and principles of this regulation.
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Impacts of proprietors' decisions on equity
Černobilová, Jana ; Skálová, Jana (advisor)
This thesis deals with the equity and the impacts of proprietors' decisions on the amount and the structure of the equity. At first there are mentioned brief characteristics of legal entities. Subsequent chapters are dedicated to the description of components of equity. Capital stock and ways how to increase or decrease it get big attention, too. I also mention capital funds and funds created from net profit. Then I focus on profit and loss from previous years and net income. Last part is concerned with the statement of changes in equity, which is a voluntary part of final accounts.
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