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The Suggestion of a Choice of a Particular Trading Company for a Concrete Entrepreneurship
Výšková, Hana ; Ludvík, Ivo (referee) ; Kopřiva, Jan (advisor)
The bachelor´s diploma thesis The Suggestion of a Choice of a Particular Trading Company for a Concrete Entrepreneurship deals with a convenient choice of a trading company for a particular business enterprise in the field of language teaching. It is aimed to theoretically characterize and classify particular trading companies; to compare their advantages as well as disadvantages; and last but not least to choose the most suitable kind of a trading company based on the theoretical and practical parts of the thesis. The thesis is divided into three basic parts i.e. theoretical, analytical, and practical.
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Optimalization of Company Taxition
Neckářová, Hana ; Starobová, Jana (referee) ; Kopřiva, Jan (advisor)
The bachelor thesis deals with comparing the tax burden among selected forms of businesses with the intention to recommend particular form of business to concrete business entity. The most relevant factor is the tax burden. Also other aspects that are administration during setting up the business, the amount of initial capital and forms of liability are assessed in this bachelor thesis.
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Tax Implications of Employee’s Benefits
Bělehrádek, Michael ; Ebnerová, Markéta (referee) ; Křížová, Zuzana (advisor)
Bachelor's thesis deals with the providing of employee's benefits in the company Ecolab Hygiene s. r. o. Introductory part is focused on theoretical bases. Second part of the thesis is focused on analysis of the providing of employee's benefits regards to the taxation aspect. There are elaborated a few questions and subsequently performed a survey based on analysis established knowledge. In the final part solutions are proposed whose implementation should have positive impact on the current status improvement.
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Optimalization Proposal Regarding Tax Liability for Selected Firm
Baranyková, Michaela ; Hanyáš, Jaroslav (referee) ; Polák, Michal (advisor)
On the first May 2004 the Czech Republic joined the European Union. Entrepreneurial subject has now a lot of new occasions to carry business in other states of the European Union, for example in the Slovak Republic. The aim of my Bachelor work is to compare amount of delivery for entrepreneurial subject in the Czech Republic and Slovak Republic. I will mainly target the comparison of the amount of tax liability individual and system of delivery social and health insurance.
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Cofrontation of the payroll systems in the Czech Republic and Germany
Vaněk, David ; Kozler, Josef (referee) ; Fedorová, Anna (advisor)
The bachelor's thesis is focused on confrontation of the payroll system in the Czech Republic and Germany. The theoretical part is aimed at describing the formation of gross wages and the determination of taxes, social contributions and health insurance in the both of states. The practical part is conceived as an example of calculation of wages for group of employees and their comparison. The conclusion focuses on the evaluation of both systems.
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Voluntary Liquidation of a Limited Liability Company from Accounting and Tax Perspective
Rymeš, Václav ; Kašpar, Jan (referee) ; Brychta, Karel (advisor)
The bachelor thesis is focused on the dissolution of a business corporation without a legal successor through liquidation with a focus on a limited liability company. The theoretical part defines the basic concepts and the course of the liquidation process. The analytical part deals with the evaluation of legislation and the progress of the liquidation process. Proposals of the thesis part consists in the creation of a framework liquidation procedure and the subsequent application of the procedure on a model example.
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Tax Heavens from Czech Republic Perspective
Zeman, David ; Hodinková, Monika (referee) ; Kopřiva, Jan (advisor)
In the theoretical part this work deals with the concept of tax havens, their distribution, use and selection. The second part compares three companies in the Czech Republic with a turnover of hundreds of thousands to several millions, and it demonstrates which for them would be advantageous or disadvantageous - to operate in the tax haven compared to staying in the Czech Republic.
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Possible Ways of Financing the Acquisition of Fixed Assets within the Construction Company
Rašková, Tereza ; Hromádka, Vít (referee) ; Vítková, Eva (advisor)
Thesis is mainly focused on the theme of tangible fixed assets and its renewal, it also offers options of financing of renewed assets. Theoretical part addresses tangible assets and its classification. Later on the focus is shifted towards tangible fixed assets under the circumstances of its appraisal and amortization. Next chapter of the theoretical part is about possible sources of financing, which include option of using own resources or those of outside origin. The thesis also contain a financial analysis point of view on the company and its assets. Last but not least the focus is moved to accounting reports and taxes, which affect purchases of tangible fixed assets. Practical part of the thesis is about introduction of the company, circumscribing of completely or significantly amortized assets, followed by a draft for renewal of specific part of company's fixed tangible assets which has been deteriorated over the time. Institutions addressing loans and leasing devised proposals of financing through loans or financial leasing. Among the possible means of financing was included even the option of using company own assets. Final assessment was compiled of summaries, which compared expenditures and tax-deductible costs of every abovementioned options of financing.
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Options for Buying a New Car
Moskalenko, Vladislav ; Hrnčíř, Václav (referee) ; Svirák, Pavel (advisor)
The diploma thesis focuses on finding the total cost to purchase a car. It focuses on the possibility of making a car for business with a view to analyzing the options that are offered to potential buyers of financial companies. The work is based on documents obtained from the leasing company and focuses primarily on two types of vehicle purchase, the form of financial leasing and credit. For the final evaluation of tenders come out of the total amount of funds released and their time into account. It therefore chooses the optimal variant of the calculated present value of any expenses incurred.
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