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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Small business in the Czech Republic
 Kučerová, Petra ; Cardová, Zdenka (advisor)
The aim of this bachelor thesis is small business in the Czech Republic. Firstly, it tries to describe development of small business in time, its basic features and forms of management. An individual entrepreneur is defined there as well as his choice whether he is going to have his own accounting or keep tax records. Next part of this thesis presents tax records practically. Basic rules of tax records according to legal regulations are describe there. Finally, the thesis comprehensively deals with long-term property, salaries and proceeding at the end of period of taxation. In every chapter there is a practical example to ease comprehension of subject matter.
Detailed record
Tax evidence of individual enterpreneur
 Krejzarová, Jitka ; Strouhal, Jiří (advisor) ; Nováčková, Zdenka (referee)
This thesis is focused on individuals who decided to set up their own business. It describes all steps and conditions necessary to establish and carry on the business according to the Czech legislation (i.e. registration with competent authorities, payments for health and social insurance, tax payments). The major part of the thesis deals with the main entrepreneur's obligation - keeping an evidence in order to calculate the individual income tax. This evidence can be in the form called "tax evidence" based on cash basis (in other word it means evidence of incomes and expenditures). One chapter also deals with the question of the transition between the tax evidence and the accounting. The last chapter shows a practical example of keeping tax evidence, calculating tax liability and height of the insurance including completed forms.
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Individual enterpreneur in the Czech Republic
 Starý, Zdeněk ; Cardová, Zdenka (advisor) ; Strouhal, Jiří (referee)
This work is aimed at the people who would like to start with individual business. It provides them all necessary information concerning business tasks in individual legal forms of business. Futher it describes all obligations of the individual enterpreneur. There are examples used for explanation. This work can be contribution for the businessmen who have already started with the business.
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