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Corporate Income Tax Optimization
Ábelová, Zuzana ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
This bachelor thesis deals with the analysis of corporate income tax, the possible legal processes leading to a reduction of the tax liability of selected company. The theoretical part contains the legal regulation of corporate taxation, the basic terms used in relation to determining the tax liability of a legal entity. The suggestion part contains the application of theoretical knowledge to clarify my own suggestion for optimizing the tax liability of the selected corporate.
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Tax Implications of Company Transformations
Bělehrádek, Michael ; Salačová, Alena (referee) ; Kopřiva, Jan (advisor)
The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.
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Optimization of Tax Burden of a Concern
Stratilová, Aneta ; Marková, Lucie (referee) ; Kopřiva, Jan (advisor)
The diploma thesis deals with a proposal of recommendations that will lead to tax reduction in corporate income tax for a selected concern. The theoretical part is focused on the legal framework of corporate taxation and the definition of basic areas in which it is possible to perform tax optimization. Thesis also defines the concern, its forms and methods of organization and describes its connection in the international context. In the practical part, the acquired knowledge is applied to the data about the selected company and an analysis is performed in the given areas of optimization, while recommendations are formulated leading to a reduction of the company’s tax liability.
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International Tax Planning and Optimisation
Večeřová, Tereza ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
This diploma thesis deals with the issue of international tax planning and tax optimization. Based on the acquired theoretical knowledge, the key factors that are identified should be relevant for business entities within the framework of international tax planning. The following methods which are mentioned can be used in international tax optimization. The work concludes with a proposal for the implementation of international tax planning and corporate income tax optimization on a model example.
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Tax Burden Optimization of a Legal Entity
Čurillová, Miriam ; Palíková, Lucie (referee) ; Brychta, Karel (advisor)
This bachelor thesis focuses on the income tax of a given artificial person and their legal tax optimization possibilities. The thesis consists of three parts. The first part is focused on the theoretical background and knowledge in the researched area. The second part describes the chosen company and its current financial, accounting and tax state. The last part of the thesis deals with the application of the proposed tax optimization options and points out the possibilities of tax savings resulting from the optimization.
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Tax Impacts of Business Corporation Transformation
Plevová, Martina ; Hájek, Adam (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is aimed at transforming commercial companies, which are enshrined in Law No. 125 / 2008 Coll., on transformations of companies and cooperatives. The theoretical part deals both with individual corporate conversions and the legal and accounting aspects of these conversions, and in particular the tax implications. The practical section lists the two most common cases of corporate transformations, namely divisions and mergers. This section serves to identify important knowledge and information related to the corporate transformation process. The third part of the diploma thesis deals with the assessment of practical cases.
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Optimization of Tax Burden of a Concern
Zvěřinová, Pavlína ; Nekulová, Ivana (referee) ; Kopřiva, Jan (advisor)
The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.
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Recruitment of Staff to Employment and Related Obligations of the Employer
Kunášková, Irena ; Bár, Vlastimil (referee) ; Musilová, Helena (advisor)
The bachelor thesis deals with the issue of employment law and more specifically the adoption of staff recruitment. It provides an overview of the employers obligations related to the employment of new staff and analyzes future costs of the company to create new jobs. Employer with more than 25 employees in employment are obliged to employ disabled persons or subscribe products from employers employing 50 % of persons with disabilities or to contribute to the state budget. The aim of the thesis is to evaluate which of the legal obligations for employers is most advantageous in terms of cost minimization.
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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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