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Accounting and Taxation Comparison of Individual Entrepreneur in the Czech Republic and Spain
Chládová, Lucie ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The subject of this bachelor thesis is the analysis and comparison of accounting and taxation conditions of individual entrepreneurs in the Czech Republic and the Kingdom of Spain. After the comparison, the practical example also shows the approximate tax burden of self-employed individuals in these two countries. The first chapters of the thesis deal with theoretical background and focus mainly on Czech and Spanish accounting and tax legislation. The last chapter briefly summarizes and compares similarities and the most important differences between these two countries. The applied knowledge is also used for approximate calculation of self-employed individual tax liability in the Czech Republic and Spain.
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Comparison of tax records and accounting of an individual entrepreneur
Knapová, Iva ; Gluzová, Tereza (advisor) ; Molín, Jan (referee)
This bachelor thesis is focused on comparison of the management of tax records and the accounting of an individual entrepreneur engaged in craft trades, in one year. The thesis is divided into the theoretical and practical part. The theoretical part deals with the description of the systems which the entrepreneur can choose to record his business activities. Furthermore, their legal regulations, the ways in which they can be used, and the procedure in case the entrepreneur decides to change the registration system or if he is forced to do so. In order to compare the two systems, an opening balance sheet is compiled in the example, and the economic transactions entered into in the course of 2016 are based on both methods. The solution of the example is divided into two parts in which the theoretical knowledge is applied. The first part is devoted to the accounting solution of the example, the second one is solved if the entrepreneur has led the tax records. The results of both systems are achieved by analytical processing of individual transactions, which are then compared between the two systems.
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Accounting and taxes of an individual entrepreneur in Russia
Avdeeva, Ekaterina ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristic of the accounting and tax regulation of the business of individual entrepreneurs in Russia. The whole work is based on current government regulations, laws and legislation that are intended for private entrepreneurs. The thesis is divided into two parts: theoretical and practical. The theoretical part focuses on business development and general characteristics of accounting and taxation system in the Russian Federation. The practical part is a vivid example of the activity of a particular entrepreneur, and it validates the hypothesis if the entrepreneur chose the right system of taxation.
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Enterprise transfer of individual entrepreneurs to a limited liability company
Michálková, Alena ; Skálová, Jana (advisor)
This master thesis deals with the enterprise transfer of business individuals (individual entrepreneurs) to a limited liability company. Attention is focused mainly on the the legal accuracy of individual terms of this issue, accounting and tax context and comparison of the transfer options. The aim of this work is to analyze the whole process of the enterprise transfer of an individual entrepreneur to a limited liability company in two levels, since the work analyzes in detail the different aspects of two of the three transfer methods - the sale of the enterprise and the contribution of the enterprise. In order to compare both options carefully, it was necessary to study the legal, accounting and tax circumstances of both. At the very beginning of the work there are also stated the basic concepts that are linked to the topic and that will appear very often later. There is also a comparison of both legal forms and consideration of the reasons that may lead the entrepreneurs to the enterprise transfer. The final chapter reflects the practical context, the contribution of the enterprise, since it analyzes the transfer agreements in the reporting period 2012 - 2016.
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Comparison of limited liability companies and the self-employed from an accounting and tax perspective
Hepová, Eliška ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
This thesis is focused on comparing the individual entrepreneur is a limited liability company from legal, accounting and tax purposes. The first chapter is devoted to individual entrepreneurs. First, it discusses basic concepts such as company or business. The following information, such as keeping obligations for businesses, tax records or overhead costs. Another chapter focuses on the characteristics of a limited liability company and the main accounting and tax implications. The following is a comparison of the advantages and disadvantages of the individual entrepreneur is a limited liability company. The last part of the thesis is the practical part. This first part of the practical part deals with the comparison of the tax burden on individual entrepreneurs and companies with limited liability. The second part then compares the legal and accounting differences in the establishment of these legal forms.
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Individual entrepreneur transfer to a limited liability company
Zápotočná, Martina ; Müllerová, Libuše (advisor) ; Najman, Martin (referee)
This master thesis approaches the issue of enterprise transfer: from an individual entrepreneur to a limited liability company. Thesis contains definitions of entrepreneur and enterprise as well as provides characteristics of individual entrepreneur and limited liability company. Detailed description of both form of business is given from legal, accounting and fiscal point of view. This thesis deals with the particular reasons for enterprise transfer and with the transfer methods. The practical part analyzes and describes the situation of specific individual entrepreneur, who decides for transition from his actual form of business to the limited liability company.
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Comparison between a tax burden of self employed person and shareholder of limited liability company
Mrázová, Petra ; Vančurová, Alena (advisor) ; Peroutka, Vojtěch (referee)
Diploma thesis is focused on a comparison between a tax burden of self employed person and limited liability company, precisely, its shareholder. Main goal is to draw a comparison between the taxation of individuals and also scrutinize benefits (or drawbacks) of becoming a self-employed person from a tax perspective or whether is more advantageous establishing a single-member limited liability company. The percentage of a withhold rate enables the quantification of a tax burden, an effective tax rate and an average tax rate. This thesis includes comprehensive case study based on several specified restrictions.
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Komparace daňového zatížení individuálního podnikatele a společníka společnosti s ručením omezeným
Guldová, Veronika
This bachelor thesis is relates to the tax burden of the self-employer and the limeted liability company. The tax burden is evalueted from point view of the physical person income tax, the corporation income tax and the health and social insurance. Also there is performed the comparison of tax burden and total burden in the tracking period 2011 - 2013. The comparison is done on the diffrent levels of the tax bases. The diffrent variations of cash flow are taken in account in case of the limeted liability company.
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Individual Entrepreneur Transition to a Limited Liability Company
Hanusová, Markéta ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
This thesis deals with a transition from an individual entrepreneur to a limited liability company. The thesis contains the information about the individual entrepreneurship (self-employed person) and the limited liability company. First, the general conceptions as enterprise and entrepreneurship are explained. Then the individuals are defined namely from a legal point of view and tax and accounting problems. Further, the basic characteristics of the limited liability company and the most important tax and accounting context are mentioned. In the next part of the thesis the transition from the individual entrepreneur to the limited liability company is generally defined. The core of the thesis is practical part that describes the concrete case of the transition from the individual entrepreneur to the limited liability company. Last but not least, the thesis contains analysis and evaluation of the financial statements and accounting of both entities. All financial statements are enclosed to this thesis.
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