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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Comparison of Personal Income Tax in the Czech Republic and Slovakia
Roubíčková, Kristýna ; Havlová, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the comparison of personal income taxes in the Czech Republic and Slovakia. The first part of the thesis describes basic concepts, the personal income tax and the procedures for determining the tax liability. In the analytical part, the model example calculates the personal tax liability in both states, while a mutual comparison is provided then. The last part deals with possibilities of tax optimization in the Czech Republic.
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Tax Implications of Company Transformations
Roubíčková, Kristýna ; Ondráková, Zdeňka (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with the business combinations. The theoretical part is focused on individual types of business combinations and their legal, accounting and tax aspects. The analytical part contains practical examples of selected types of business combinations and their subsequent comparison. In the suggestion part, these specific business combinations are evaluated from a legal, accounting and especially tax point of view.
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Comparison of Personal Income Tax in the Czech Republic and Slovakia
Roubíčková, Kristýna ; Havlová, Petra (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis is focused on the comparison of personal income taxes in the Czech Republic and Slovakia. The first part of the thesis describes basic concepts, the personal income tax and the procedures for determining the tax liability. In the analytical part, the model example calculates the personal tax liability in both states, while a mutual comparison is provided then. The last part deals with possibilities of tax optimization in the Czech Republic.
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