National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Financing of Selected Municipality
HUMPÁLOVÁ, Lenka
This thesis is focused on the financing of a selected municipality in the context of shared tax revenues, subsidies and administrative fees. Municipalities, such as public corporations, can have their own assets and manage their own budgets. The present is full of high demands on municipalities in terms of procedures in the decision-making process, compliance with laws and internal regulations, which are also described in the work. The thesis then deals with financing in a specific municipality. The aim of the work was to analyze the possibilities of financing the municipality, including the impact of the tax package on both the revenue and expenditure side of the budget.
Selected issues of recodification in the context of tax and accounting in hindsight
Görgesová, Karolína ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The bachelor thesis deals with law recodification as well as its impact on accounting and tax legal regulations. The aim is to present certain selected issues, assess their impacts and development, and analyse their possible solutions. The first part introduces the issue of gratuitous income. It consists of the analyses of the Business Corporations Act and the Civil Code, followed by a tax and accounting analysis of the solution. The second part focuses on the payment or possible return of profit sharing advancements and contains the analysis on the Business Corporations Act and the Civil Code and their link to the existing accounting and tax complexities. Related to the former is the publication of Chamber of Deputies print No 873/0, known as the Tax Package. The third part deals with the issues of authorized capital and contingency fund. Similarly to the former ones, this part also presents analyses of the Business Corporations Act and the Civil Code as well as tax and accounting solutions. The thesis also features illustrations and graphic examples.

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