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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Analysis of a Potential Impact of EU Accounting Deregulation on Administrative Costs of Micro-entities in the Czech Republic
Hanušková, Karolína ; Kemény, Irena (advisor) ; Hollmannová, Monika (referee)
The thesis deals with the Proposal of a Directive of the European Parliament amending Council Directive 78/660/EEC on the annual accounts of certain types of companies (the Fourth Directive), as regards micro-entities, which proposes to exempt micro-entities on a voluntary basis from the scope of the Fourth Directive and thus to relieve them of the obligation to draw up annual accounts. The aim of the proposal is to reduce the administrative burden of European micro-entities. The proposal is examined in particular in terms of its potential impact on administrative costs of micro-entities in the Czech Republic, taking into account a specific implementation into the Czech legislation that would offer to the micro-entities the possibility to voluntarily choose among double entry bookkeeping and two alternatives: keeping tax records and keeping records of revenues with lump expenditures. The thesis then first examines the reasons for the creation of the proposal in the EU and on their basis finds its creation well-founded. Subsequently it analyzes whether the general reasons for the creation of the proposal in the EU can be applied to the specific case of the Czech Republic and also identifies several specific reasons for or against the adoption of considered legislative changes. The greatest emphasis...
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Expenditure individual entrepreneurs - past, present, future
Mikolášek, David ; Singerová, Jana (advisor) ; Skálová, Jana (referee)
Bachelor thesis on the topic of individual entrepreneurs expenditures deals with the historical development expenditure, current status, future plans and comparison with other countries. The aim is to determine at what time there was the most favorable conditions for individual entrepreneurs about their spending. The thesis examines the various laws which apply to expenses which include expenses went into the tax base, which was above lump spending. The practical part is a comparison of actual and lump costs, and changes planned for next year. The conclusion of this work is that the most favorable conditions for businesses prevailed in recent years.
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