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Taxation of income of commercial companies and their partners (comparison of legislation in the Czech Republic and selected EU countries)
Lindauer, Adam ; Marková, Hana (advisor) ; Martiník, Pavel (referee)
In this thesis, the author focuses on the issue of taxing the income of companies and their shareholders in the national regulations of the Czech Republic and another member state of the European Union. For the purpose of comparison, the author chose the island state of the Republic of Cyprus. The author employs a method of comparison to contrast key aspects of tax and commercial law between the Czech Republic and the Republic of Cyprus. The main objective of the author is to use a descriptive method to describe the structural elements of taxes in individual states, forms of legal entities used for business activities, and to summarize the fundamental differences between the two regulations. Additionally, the author evaluates the impacts of different approaches to taxation, as well as the legal provisions themselves, in both countries on the decision-making of potential investors and shareholders of business corporations regarding company headquarters from the perspective of tax optimization. Within the work, the author also analyzes the positive and negative aspects of various forms of business, the complexity of their regulations in the context of tax burden, and attractiveness for business. Special emphasis in each section of the work is placed on explaining the reasons for the reputation of the...
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Statutory Body´s Remuneration and its Optimalization
Tkadlec, Lukáš ; Janírek, Martin Stanislav (referee) ; Kopřiva, Jan (advisor)
The Bachelor thesis “Statutory Body’s Remuneration and its Optimalization” discusses the remuneration of statutory bodies and defines possibilities of their remuneration. The thesis describes the term of the statutory body and the legislation concept of statutory bodies. It also examines the theoretical possibilities of remuneration and their tax burden. Next the thesis describes the relation of individual revenues to the statutory social and health insurance. The thesis also includes a part dealing with suggestion for improvement of statutory body’s remuneration so that associated costs are minimized in practical examples.
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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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Trading Companies
Pecl, Lubomír ; Ing.Roman Vašina (referee) ; Hanušová, Helena (advisor)
This bachelor’s thesis deals with a questions about merging companies, in this case, two companies with limited liability. The first part includes the theoretical knowledge on how to convert the company. The second part focuses on the selection of legal forms of companies and the choice of merging. In the last part of my work, I will bring the procedure, which will be applied to a future merger between the two companies.
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Comparison of business conditions in EU countries - Czech republic, Slovakia and Latvia
Juřenčáková, Jana ; Wimmerová, Šárka (referee) ; Kocmanová, Alena (advisor)
This master´s thesis deals with the juxtaposition of current situation in a business conditions for corporations in the Czech Republic, Slovakia and Latvia from the viewpoint of principle economical aspects and of statute income tax, statute of value added tax, the trades licensing act, workscode and businesscode. On the basis of findings, the work includes comparison of business conditions for corporations in Czech Republic, Slovakia and Latvia.
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Economic Impacts of Winding Up a Company with Liquidation
Švandová, Kateřina ; Kramolišová, Eva (referee) ; Pernica, Martin (advisor)
The thesis deals with legislative aspects of the abolition of corporate insolvency and dealing with the expression of the economic consequences arising from the demise of the organization to key stakeholders (employees, state, creditors). The theoretical part deals with basic concepts related to corporate, legal forms of business characteristics, causes and forms of dissolution and its subsequent liquidation process. The practical part focuses on the company, joint stock company, which is in liquidation and the economic consequences arising from the termination of the business activities of this company for state employees and creditors of the organization.
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Public relations 1. FK Příbram
Bauerová, Eva ; Janák, Vladimír (advisor) ; Voráček, Josef (referee)
Title: Public relations 1. FK Příbram Objectives: The objective is analysis and assessment tools and activities Public Relations, which football club 1. FK Pribram uses, both in communication with fans and interact with their partners. Based on the analysis tool will suggest scheme so that communication by Public relations have been effective and successful. Methods: To acheave goals was chosen the case study method, which helped to get detail information. Data collection was performed using the analysis of texts, documents and informal interview. Resulst: Results of the work are summarized in the practical part. Based on the knowledge I have developed references and recommendations to improve the quality of communication with fans and media representatives Keywords: public relations, business company, media relations
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Nepřímé bonusy u obchodních společností
Kantorek, Jaroslav
The thesis deals with impact of indirect bonuses for companies. The first part of the bachelor thesis analyses and evaluates problematic sections of indirect bonuses. It includes accounting, value added tax, income tax, inventory valuation and cash-flow. Empirical part focuses on a chosen business company which faces with indirect bonuses. The individual economic operations of this selected company were analysed and conclusions were drawn for improvement, especially accounting and inventory valuation. The results of this bachelor thesis can be summarized to the general level and can serve as guidance for other companies which face with indirect bonuses.
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