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Tax Aspects of Emploee Benefits
Svobodová, Gabriela ; Konderlová, Martina (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with employee benefits and their accounting and tax impacts on organization. The theoretical part describes human resource management, individual employee benefits and their application in the connection with the state legislation. The analytical part is focused on a specific company, its current economic situation and analyses the provided employee benefits. Bachelor thesis also includes proposing changes for higher satisfaction of employees and at the same time cost optimization.
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Mergers of companies from accounting and tax view
Hlaváčová, Lucie ; Filipová, Vladimíra (advisor) ; Volc, Jan (referee)
Bachelor thesis Mergers of trade companies from accounting and tax perspective is divided into two parts: theoretical and practical one. Theoretical part include two chapters. The first chapter briefly describes legal regulations of mergers. The second chapter decribes their accountig and tax aspects. Practical part applies theoretical knowledge from previous chapters on the actual examples. The primary objective of this thesis introduces accounting and tax aspects of mergers and show them on the practical examples.
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Tax havens and tax optimization - legal, tax and accounting aspects
BLAŽÍČKOVÁ, Michala
This thesis is focused on the assessment of the legal, tax and accounting aspects of the tax optimization and using of tax havens. There were chosen the following tax havens: the Netherlands, Cyprus, Malta, Belize, the Seychelles. The choice of these states was based on statistics made by the company Bisnode (2015). In these states there were compared legal conditions and costs connected with establishing of company, tax aspects which were focused on the corporate income tax (with and without existence of the permanent establishment) and accounting aspects. Because of the better illustration of these aspects there was made a case study. This study was focused on the fictive small Czech entrepreneur who wanted to reduce the costs through using of tax havens. Tax havens and also the Czech Republic were compared in each chosen aspect. At the end there was determined a final order of selected states (each aspect had the same value on the final order). For the comparison there was used a scoring method (exactly in comparison of legal and accounting aspects). Tax aspects were evaluated according to the amount of tax duty. The final order was based on arithmetic mean of partial orders. It was found out that the best country for our small entrepreneur is the Czech Republic (with and also without establishing of permanent establishment). However, this result is affected by the chosen aspects and also by the size and main aim (reduce costs) of the entrepreneur. So we can´t say that these tax havens are disadvantageous for everyone all the time.
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Change of the legal form of business of a limited liability company to a joint stock company
ČERVENCOVÁ, Barbora
The thesis deals with the change of legal form of business of the limited liability company to a joint stock company. This work is divided into two parts, theoretical and practical. The first part is devoted to the most important findings related to the topic. The practical part contains a specific example of this change in the selected company. The transformation process is broken down into individual steps that precede a successful change. To meet the objectives are further evaluated legal, accounting and tax aspects related to the transformation of selected limited liability company into a joint stock company in the Czech Republic.
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Accounting and taxation aspects of financial leasing in a trading company
POMAHAČOVÁ, Dana
The objective of the thesis is to examine and appraise the accounting and taxation aspects of financial leasing in a particular trading company until valid rules of law within the territory of the Czech Republic. All the information gained was elaborated mainly by the combination of text and open excerption methods. Also methods of synthesis and deduction were used. The text of the thesis is joined by charts, model examples and a diagram which illustrates specialization of the leasing within the Czech Republic. Financial leasing is considered as a very flexible instrument for funding of the long term company requisites. Financial leasing is usually translated as a lease which is followed by surrender of a hired object when the period of lease is over. For a leaseholder financial leasing represents a long term commitment, usually a fixed one. The practical section of the thesis is focused on investigation of accounting and taxation aspects and their impact on a business unit. The cost development of financial leasing, bank credit and cash buying is compared among others.
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