National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Specifika zdaňování a účtování osobních obchodních společností
Lázničková, Tereza
This thesis explains the issues of taxation and accounting of personal business companies. Based on the information from the specialized literature dealing with this issue and based on the specific characteristics of the companies, their advantages and disadvantages were found. The issue of personal business tax was applied to model examples of different income levels and was compared with the taxation of a limited liability company and self-employed individuals. Their total contribution obligations were compared and evaluated. After a detailed specification of the characteristics of the personal business companies, the experience from the practice after the visit of a partner of an unnamed public company, tax advisers and the Financial Department of the South Moravian Region was described.
Personal Corporations and Their Character
Chvalovská, Eva ; Zahradníčková, Marie (advisor) ; Černá, Stanislava (referee)
Personal corporations and their character The purpose of this thesis is to examine Czech legal regulation of personal corporations, i. e. unlimited partnership and limited partnership, in force. The reason for the research is to focus on some crucial provisions concerning the above mentioned corporations which may seem ambiguous, permit various interpretations and therefore cause difficulties in legal practice, to explain different positions of Czech legal experts and judicial authorities concerning the interpretation and to support the interpretation which seems most likely to be intended by the legislator. Sometimes relevant legal regulation in some foreign countries is mentioned to be compared with the Czech legal system. The thesis is composed of four chapters, each of them dealing with different aspects of Czech legal regulation of personal corporations in force. The Introduction briefly describes what the term personal corporations stands for and mentiones the bill on business corporations which is currently being discussed in the Chamber of Deputies of the Czech Parliament and which is being mentioned to enter in force on 1st January 2013. Chapter One shortly examines the history of personal corporations legal regulation on the territory of today's Czech Republic. It is subdivided into two parts,...
Advantages and disadvantages of each legal forms of entrepreneurship
Jandová, Iveta ; Kalinová, Miluše (advisor) ; Žák, Květoslav (referee)
The purpose of this dissertation is to reveal advantages and disadvantages of the national forms of entrepreneurship according to the valid legal regulations in the Czech Republic. All facts are supported by practical skills and in conclusion all practical and theoretical information is summarised. The goal of this thesis is to simplify and to structure the issue in a well-arranged way and to draw a conclusion based on both practical and theoretical knowing.

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