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Tax and Accounting Aspects of the Choice of Legal Form of Business
Václavková, Lucie ; Fojtíková, Petra (referee) ; Polák, Michal (advisor)
Ending of business of self-employed natural person and setting up of a new limited liability company is the subject of the bachelor thesis. Owner of the previous business will become an agent and only partner of the new company. There are two ways to move all assets and liabilities. The first one is selling business with all assets and liabilities and the second one is investment of business in the basic capital. The aim of the thesis is to evaluate from the tax and accounting point both of these ways of transfer and to choose one of them as more interesting than the other one for a special businessman.
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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Eesponsibility of business entities for admnistrative tfenses
Bače, Václav ; Prášková, Helena (advisor) ; Adamec, Martin (referee)
The presented diploma thesis aims to introduce the addressee of the text to the institute of liability of entrepreneurial natural persons for administrative delicts, which was introduced into the Czech legal system as a separate liability regime only with the adoption of Act No. 250/2016 Coll., on Liability for Administrative Delicts and Proceedings. Although an entrepreneurial natural person could, of course, have been the perpetrator of an administrative delict before, it was only with the adoption of the Act that its liability for administrative delicts was completely separated from the liability of a legal person for administrative delict. Therefore, the author of the thesis decided to discuss the regime of liability of an entrepreneurial natural person for administrative delicts in such a way that the addressee of the text would be able to get to know all important aspects of the functioning of the liability regime of an entrepreneurial natural person. The structure of the thesis consists of eight chapters including the conclusion. In the first chapter, the author defined the basic institutes constituting the very concept of liability of an entrepreneurial natural person for administrative delicts. Subsequently, the author portrayed the development of the liability for administrative delicts...
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Tax Context of Transition from a Sole Entrepreneur to a Limited Liability Company
Konečný, Jakub ; Svirák, Pavel (referee) ; Kopřiva, Jan (advisor)
The thesis focuses on transformation of business from a natural person to a limited liability company, especially in terms of accounting and tax aspects. The theoretical part presents the basic aspects of business of natural persons and limited liability companies and analyses possible solutions for transformation from one form of business to another. The practical part analyses the possibilities of a specific entrepreneur who is interested in transferring his business to a limited liability company.
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Tax and Accounting Aspects of the Choice of Legal Form of Business
Václavková, Lucie ; Fojtíková, Petra (referee) ; Polák, Michal (advisor)
Ending of business of self-employed natural person and setting up of a new limited liability company is the subject of the bachelor thesis. Owner of the previous business will become an agent and only partner of the new company. There are two ways to move all assets and liabilities. The first one is selling business with all assets and liabilities and the second one is investment of business in the basic capital. The aim of the thesis is to evaluate from the tax and accounting point both of these ways of transfer and to choose one of them as more interesting than the other one for a special businessman.
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Účetní, daňové a právní aspekty převodu podnikání fyzické osoby na společnost s ručením omezeným
Mlýnková, Martina
The graduation thesis is oriented to the accounting, tax and law implica-tions of transfer business self-employed to the Limited Liability Company. The paper evaluated the effects of individual variants of transfer of assets and debts self-employed to the Limited Liability Company, such as the sale of business, nonmonetary investment to the basic capital, rent business. The operational objective is to evaluate the tax burden on individuals and businesses tax burden of limited liability companies. Work based on business of specific self-employed, its tax evidence, and transfer type variations are applied to its business.
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