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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Daňové zatížení podnikatelského subjektu v Rakousku a České republice
 Kopečná, Barbora
This thesis analyses the corporate tax burden in Austria and the Czech Republic. The aim of this thesis is to compare the corporate income tax in Austria and the Czech Republic in order to then make a recommendation for the Czech taxpayer. The analysis is performed considering 28 European Member States. To conclude, this thesis provides an evaluation and recommendations for the Czech taxpayer based on the above mentioned analysis.
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Accounting and tax specifics of a limited company
 Málková, Kristýna ; Müllerová, Libuše (advisor) ; Molín, Jan (referee)
The diploma thesis is focused on a limited company from legal, tax and accounting perspectives. The thesis contains comparison of to date legislation after the recodification of business law with its consequences and Commercial Code. This comparison aims mainly on the process of foundation of a company, company's authorities, reserve fund and increase and decrease of share capital. The following chapter contains impacts of mentioned recodification on accounting standards. The thesis is further concerned about the corporate income tax. Last chapters are about executive directors' rewards including their taxation and about distribution of profit. These chapters describe an approach of a current legislation as well as the obsolete Commercial Code.
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