|
|
Comparison of Selected Deposit Products for Legal Entities
Hýblová, Petra ; Měřínský, Pavel (referee) ; Rejnuš, Oldřich (advisor)
This thesis is focuses on the comparison and selection of the most appropriate term deposits for the company REALITY K, s.r.o. of bank and non-bank savings institutions operating on the czech market. The analysis and subsequent comparison of selected term deposit is made on the basis of the ranking method and subsequently using the scoring. From results of the analysis and the comparison are then selected and recommended the best combination term deposits for the management of the company.
|
|
|
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.
|
|
|
Taxation of Non-Profit Legal Entities
Kembický, Petr ; Voda, Miroslav (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the taxation of not-for-profit legal entities. It focuses mainly on corporate income tax. The practical part applies theoretical knowledge to concrete nonprofit organization - civic association FC Hlinsko. The theoretical part deals with general characteristics of nonprofit organizations, their breakdown, accounting, tax system and calculation of the resulting tax liability. Second part of the paper analyzes in detail FC Hlinsko - its taxed and untaxed income, tax expenses, profit and tax liability. The third part deals with the tax optimization and reduction the resulting tax liability within the statutory scheme.
|
|
|
Form Change of Crafts Company
Megová, Simona ; Fabová, Daniela (referee) ; Koráb, Vojtěch (advisor)
This bachelor thesis deals with transformation of sole proprietorship to a limited liability company. The aim is to inform about the advantages and disadvantages of a Ltd. compared to sole proprietorship and provide a guideline for constituting a new company. The main purpose of this thesis is to provide the Mego Co. with honest and current information about the advantages and disadvantages resulting from the change of legal form and come up with the optimum procedure to transform and develop the company.
|
|
|
Proposal of Business Model for Touch Art Development Studio
Maštalíř, Roman ; Beneš, Marek (referee) ; Zich, Robert (advisor)
The goal of the thesis is to develop a business model, which will lead to growth of Touch Art developer studio. The focus areas are: improving societal and customer education, creating value networks and leadership development. With these focuses in mind, thesis contains analysis of the environment in which the studio is present, introduction to development topic, clarifying goals and visions, as well as marketing, internal factors and field analyses. The output of this thesis is structured steps and their evaluation, which the development studio needs to undergo to ensure stronger market position.
|
|
|
United States Supreme Court case law on campaign finance
Vagenknecht, Milan Kristian ; Antoš, Marek (advisor) ; Jirásková, Věra (referee)
United States Supreme Court case law on campaign finance The diploma thesis deals with the development of US Supreme Court case law on the issue of electoral campaign finance while paying special attention to the question of the constitutionality of expenditure and contribution limits. Its main goal is to provide a comprehensive analysis of these cases to demonstrate how regulation of campaign finance works there, which is considerably different from systems found not only in the Czech Republic but also in Europe. At the same time, the author focuses primarily on providing insight into the more recent part of American case law, which has significantly loosened the whole regulatory system, especially regarding the financial participation of legal entities in electoral campaigns. The author divides the work into four parts. In the first part, the reader is introduced to the basic institutes and concepts that relate to the American campaign finance law and then compares them with their Czech counterparts in order to facilitate the understanding of the following three parts, which already cover the concrete cases. In particular, it analyzes various concepts of corruption. This part also deals with de lege ferenda issues, i.e., the effectiveness of the financial limits imposed on candidates that run for...
|
|
|
Corporate income tax optimization in a selected company
Dušková, Monika ; Machytková, Jana (referee) ; Kalová, Dagmar (advisor)
The bachelor's thesis focuses on the optimization of corporate income tax. The importance of this thesis lies in reducing the tax liability of the selected company. First, some concepts related to the issue of taxation of legal entities, which are needed in other parts of this thesis, are explained. Then the selected company is introduced and is calculated its actual tax liability. The possibilities of tax liability optimization are presented in the last part of the thesis.
|
|
|
Taxation of legal persons
Krejčová, Martina ; Urbanovský, Tomáš (referee) ; Svirák, Pavel (advisor)
The bachelor thesis deals with the possibilities of optimizing the corporate tax. The thesis is divided into two main parts - theoretical and practical. The first part explains all the basic concepts related to corporate income tax. In the practical part, a specific legal entity is introduced and suggestions leading to a reduction of the entity's tax burden are described. The result is a comparison of the current situation with the proposal and a quantification of the overall savings.
|
|
|
Taxation of legal persons
Nosianová, Ema ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
This bachelor's thesis deals with the issue of corporate income tax. The essence of this bachelor's thesis is the tax optimization of the chosen legal entity, consisting of the tax liability reduction in accordance with the valid tax legislation. The theoretical part of this bachelor's thesis includes the theoretical basis applied to the practical part of the thesis and explains the basic terms related to the determination of the tax liability of a legal entity. The analytical part reviews the current state of the chosen legal entity, which is the main resource of the suggested proposals. The suggestion part contains applied suitable proposals for optimizing the tax liability of the chosen legal entity.
|
|
|
Criminal Proceedings against Legal Entities
Andree, Jean ; Pelc, Vladimír (advisor) ; Vokoun, Rudolf (referee)
Criminal proceedings against legal entities Abstract Criminal lability of legal entities and criminal proceedings against them are still relatively new concepts to the Czech law and their interpretation and application causes numerous issues. Questions and debates are caused both by the wording of the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Proceedings Against Them, as well as the extent and manner of application of the general legislation, i.e., in the procedural matters the Act No. 141/1961 Coll., on the Criminal Proceedings (the Code of Criminal Procedure). The aim of this thesis is to analyze legislature regarding the procedural part of criminal proceedings against legal entities lex lata, assess the rationality and quality of solutions adapted, point out some of the interpretation issues and eventually propose possible solutions lex ferenda. The thesis is divided into two main parts - general part and specifics of criminal proceedings against legal entities (special part). In the first part, the author introduces basic legal and jurisprudential frame regarding the problematics of legal entities, criminal proceedings, and criminal proceedings against legal entities. In the second part, which is the merit of this work, he then focuses on specific institutes and procedures...
|
guest ::
