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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
The issue of transfer of tax records to bookkeeping of a selected subject
 Kabeláč, Jan ; Šišková, Jitka (advisor) ; Kateřina, Kateřina (referee)
This diploma thesis concerns with the transition from tax records to accounting for entrepreneurs, individual Stanislav Kabeláč. The work is divided into theoretical research part and a practical section in which theoretical knowledge is applied and compared with the selected business entity. The first section explains what a tax and accounting records mean, on what legal standard is based, what are the obligations of entrepreneurs in the processing of documents and also differences between those two methods of managing business. There are explained all steps of transition from tax records to accounting, both from tax and accounting perspective. The practical part is dedicated to the proper transfer of theoretical methods transition from tax accounting records to bookkeeping for the entrepreneur. It focuses on closure of tax records, opening the books of accounts, creating a conversion bridge and quantifying the tax impact associated with the transition to accounting. At the end of the practical part all single solutions are introduced, interpreted their benefits and drawbacks and from this analysis there are recommendations given.
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Comparison legislation of local charges (local taxes) in the Czech Republic and in the Slovak Republic
 KABELÁČ, Jan
This thesis deals with the legislation of local taxes/charges in the Czech Republic and Slovak Republic. The first part is devoted to defining the basic terminology and clarification of some terms that will be encountered during the work. The entire theoretical part of the work is about local fees/taxes, thus their description and analysis of fee elements. The second chapter of this work will learn the reader closer with local tax legislation of both countries surveyed and is loosely bound to the third chapter, where historical excursus will be mentioned into the local interconnection charges along with the municipal budget. Throughout the work, readers will get a comparison of both legislative frameworks and mainly one particular local fee/charge of the investigated countries. There will also be subjected to a specific local tax. The content of this work is the comparison of the same local taxes/charges and comparison of method of storing and managing the same local taxes/charges. Readers will also learn about the extent to which municipalities use the right to impose local taxes and in what amount.In conclusion there is the evaluation of legislations, finding the common elements and also the differences. In the end there is the summary of the advantages and disadvantages of the two laws
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See also: similar author names
2 KABELÁČ, Jan
2 KABELÁČ, Josef
2 Kabeláč, Jaromír
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