|
|
Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
|
|
|
The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
|
|
|
A business share as part of community property of spouses
Piklová, Eliška ; Štenglová, Ivanka (advisor) ; Čech, Petr (referee)
Summary: Ownership interest in the joint property of spouses A thesis target represents above all the clarification of conditions, under which an ownership interest becomes a part of the joint property of spouses, as well as in what manner it can be realized. The accent is also put on questions relating to the treatment of ownership interest, being still part of the joint property of spouses. The position of another partner, not associated in a business partnership, doesn't escape notice, being for example closely connected with the institute of the so-called usual property administration (or administration in a legal context according to the terminology of the new Civil Code) etc. The chosen thesis topic encroaches on both the branch of business law and civil law; consequently both the sources of the two branches are used. In my considered opinion even afterwards, when the new legal regulations will enter into force, the most used jurisdiction and specialized literature stay relevant in light of explanation. However, new regulations also include some provisions, not known by current legal forms, this could unfortunately cause the exclusion of some conclusions of the expert public, having been accepted up to date. That's why the thesis has been elaborated according to the current legal regulations and the...
|
|
|
Optimalizacion of Taxation on Incomes for the Stockholder and Executive Head of the Companies
Majtanová, Marie ; Josef, Pokorný (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.
|
|
|
The choice of the enterprise form from the sight of income tax
Vávrová, Jana ; Jaroš, Jiří (referee) ; Svirák, Pavel (advisor)
Master´s thesis deals with possibility of choice different legal forms of business in the economic environment of Czech republic and choice of the enterprise which is the most suitable from the sight of income tax. I deal with choice of an appropriate type of partnership and comparison of different legal forms, which are based on the analysis of individual types of partnership by important criteria. Especially I focused on the criterion of the tax burden. Besides of the criterion of the tax burden it´s necessary also mention and judge the proper place - seat of an individual/a legal entity which is connected with taxation to the individual country. And take possibility of international tax planning into consideration. The aim of the thesis is to find and choose the most appropriate legal form of the enterprise to the potential entrepreneur.
|
guest ::
