National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
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).
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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