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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Tax aspects of the distribution of profit
 Ivanova, Elena ; Vítek, Leoš (advisor) ; Moravcová, Jana (referee)
The thesis focuses on the the distribution of profit from a tax perspective. The aim of the thesis is to determine how different tax conditions of distributed profit affect the taxpayer's tax burden. For the purpose of achieving the aim of this thesis the comparison of selected test cases of the distribution of profit was made. The thesis analyse the law conditions for distribution of profit in the legal system of the Czech Republic and the rules for the assessment of this area in the international context. The thesis is devoted to methods of avoiding double taxation at the national level and the international level.
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The ways of dividing profit in Joint Stock Company
 Böhmová, Zuzana ; Hálek, Miroslav (advisor) ; Roubíčková, Jaroslava (referee)
The Bachelor thesis describes the way of dividing profit in Joint Stock Company. It contains a theoretical part and a practical part. It looks into issues from the point of view of the Commercial Code, Accounting act and tax law. The theoretical part first deals with the characteristics of the joint stock company, then it introduces particular ways of dividing profit which are analyzed in following chapters. The theoretical part is supplemented by accounting schemes. The practical part is composed of two subchapters. The first one applies accounting solution to these issues at a complex example. The aim of the second subchapter is to verify conditions of payment of dividends in joint stock company Pragoplyn, a. s.
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