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Accounting and Tax Aspects of Emploee Benefits
Randis, Lukáš ; Sedláčková, Dana Karská (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with accounting and tax aspects of employee benefits. The theoretical part is focused on the description of the human resources, employee benefits, their current legal regulations and finally accounting and tax aspects of employee benefits. The thesis analyzes the current system of benefits provided to employees in a particular company and contains a proposal for their improvement
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Tax Aspects of Emploee Benefits
Svobodová, Gabriela ; Konderlová, Martina (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with employee benefits and their accounting and tax impacts on organization. The theoretical part describes human resource management, individual employee benefits and their application in the connection with the state legislation. The analytical part is focused on a specific company, its current economic situation and analyses the provided employee benefits. Bachelor thesis also includes proposing changes for higher satisfaction of employees and at the same time cost optimization.
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Employee’s Benefits
Šustrová, Lucie ; Kašpárek, Jaromír (referee) ; Křížová, Zuzana (advisor)
The bachelor thesis deals with characteristics of employee´s benefits with respect to the accounting and tax aspects according to the current law. The aim of this thesis is to analyze the current system of employee´s benefits in the selected company. Based on the questionnaire survey it identifies the satisfaction of employees with the current system of employee´s benefits. To make employees satisfaction it suggests changes and described supposed contributions.
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Tax havens and tax optimization - legal, tax and accounting aspects
BLAŽÍČKOVÁ, Michala
This thesis is focused on the assessment of the legal, tax and accounting aspects of the tax optimization and using of tax havens. There were chosen the following tax havens: the Netherlands, Cyprus, Malta, Belize, the Seychelles. The choice of these states was based on statistics made by the company Bisnode (2015). In these states there were compared legal conditions and costs connected with establishing of company, tax aspects which were focused on the corporate income tax (with and without existence of the permanent establishment) and accounting aspects. Because of the better illustration of these aspects there was made a case study. This study was focused on the fictive small Czech entrepreneur who wanted to reduce the costs through using of tax havens. Tax havens and also the Czech Republic were compared in each chosen aspect. At the end there was determined a final order of selected states (each aspect had the same value on the final order). For the comparison there was used a scoring method (exactly in comparison of legal and accounting aspects). Tax aspects were evaluated according to the amount of tax duty. The final order was based on arithmetic mean of partial orders. It was found out that the best country for our small entrepreneur is the Czech Republic (with and also without establishing of permanent establishment). However, this result is affected by the chosen aspects and also by the size and main aim (reduce costs) of the entrepreneur. So we can´t say that these tax havens are disadvantageous for everyone all the time.
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Change of the legal form of business of a limited liability company to a joint stock company
ČERVENCOVÁ, Barbora
The thesis deals with the change of legal form of business of the limited liability company to a joint stock company. This work is divided into two parts, theoretical and practical. The first part is devoted to the most important findings related to the topic. The practical part contains a specific example of this change in the selected company. The transformation process is broken down into individual steps that precede a successful change. To meet the objectives are further evaluated legal, accounting and tax aspects related to the transformation of selected limited liability company into a joint stock company in the Czech Republic.
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