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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Vliv změn úrokových sazeb na odvětví faktoringu
Hamerská, Marie
The diploma thesis deals with the relationship between interest rates and the factoring market in the Czech Republic. Using econometric modelling it describes and quantifies the effect of interest rates on factoring indicators. The modelling results are interpreted on the behaviour of a specific company.
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Corporate financing by assignment of receivables
Čejka, Ladislav ; Bažantová, Ilona (advisor) ; Dupáková, Lenka (referee)
Corporate financing by assignment of receivables Abstract The diploma thesis deals with the issue of using the assignment of receivables as an instrument of financing a company. The thesis presents a comprehensive legal and economic analysis of this alternative method of corporate financing. In view of the current extraordinary increase in the demand of companies for securing working capital in this way, the thesis aims to provide the potentially financed company with sufficient information and arguments to make a qualified decision whether or not the assignment of receivables is an optimal choice. To this end, the thesis analyses the various legal and economic aspects of increasing available cash resources through the assignment of receivables. Since the added value of this thesis lies mainly in the synthesis of multidisciplinary knowledge, its content design is based on the principle from the general to the specific. The thesis first lays a theoretical foundation that puts the issue under study in a relevant context. At the very beginning of the thesis, it defines the concept of enterprise and delineates it from related concepts. It then proceeds to explain corporate financial management by analysing its most important components. Emphasis is placed on the explication of the key principles of corporate...
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Optimization of the Tax Liability of the Selected Subject
Ondrová, Petra ; Fajmon, Luboš (referee) ; Kopřiva, Jan (advisor)
This diploma thesis is focused on overdue receivables of the selected entity, especially from the tax perspective. The theoretical part deals with the key concepts used in this thesis. The analytical part describes the current method of dealing with overdue receivables of the selected entity from the tax point of view. The practical part contains recommendations for tax optimization of the entity’s receivables.
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Assignment of Business Receivables under Czech and German Law
Kasl, František ; Hásová, Jiřina (advisor) ; Švarc, Zbyněk (referee)
The aim of this thesis is to provide detailed analysis of selected legal aspects with practical importance of the assignment of business receivables. Particular topics are focused on problematic legal features of cession, that have so far not been sufficiently elaborated in expert literature, mainly with regards to the impacts of the recent transformation of the Czech civil law. The issues are approached as comparison between the previous law and the current law, which is in force since 1st January 2014, alongside taking account of solutions for chosen issues under German law.
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Factoring and its Accounting in Czech Republic
Kožíšková, Lenka ; Müllerová, Libuše (advisor) ; Strouhal, Jiří (referee)
Factoring is a financial tool, which allows companies to gain money before the maturity of the invoices issued by them. Factoring can be provided as a regression or non-recourse. The accounting of factoring is based on the form of factoring. Recognition should be fundamentally based on economic substance of transactions rather than the legal status declared for example by contracts. Non-recourse factoring is based on assignment of receivables and regressive factoring is rather receivables management. The issue of accounting for factoring is not yet finally resolved officially.
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