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Transition to a Different Business Form in Terms of Income Tax
Houfková, Andrea ; Hodinková, Monika (referee) ; Svirák, Pavel (advisor)
This thesis deals with tax implications. It is focused on the evaluation of the options of transferring to another business form in terms of tax burden. By processing the overall tax burden in various business forms will be proposed an option, which would bet he best for husbands Houfek in terms of tax. There will be also taken into account tax optimization using international revenues that husbands could arrives in connection with business development.
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The Choice of Business Form from the Perspective of Income Tax
Nosek, Jakub ; Rada, Zbyněk (referee) ; Svirák, Pavel (advisor)
The bachelor’s thesis deals with selecting the appropriate form of business for a particular company. The main selection criterion is the amount of income tax for specific forms of business, but it also takes account of other factors. The thesis compares three selected forms of business. There is also presented the particular company. Subsequently the amount of income tax for every form of business is determined. In conclusion, the results are evaluated and the best option is selected.
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Tax Optimalization of Individual Income Tax
Kopečná, Lenka ; Hutař, Stanislav (referee) ; Svirák, Pavel (advisor)
The bechelor thesis deals with choice od form business in the case of individual people. It is about company with or without a cooperating person and the entry of more individuals into the company, limited liability company, limited partnership and general partnership. It includes a definition of these forms of business. The objectives is to answer and determine the most advantageous way of doing business.
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Suggestion of optimal juristic form in sight of income tax
Zámečníková, Petra ; Zámečníková, Anna (referee) ; Polák, Michal (advisor)
Bachelor thesis deals with the selection of the right form of business for the company. Choosing the most appropriate form of business will be judged primarily in terms of income tax. In the analysis, the form of business of physical persons and some forms of legal business will be included. The aim of the work is to choose the most optimal form of business and the associated tax optimization for a particular subject.
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Účetní a daňové aspekty zrušení obchodní korporace s likvidací
Čermáková, Adéla
The thesis focuses on accounting and tax aspects related to the dissolution of a business corporation with liquidation. The first part of this thesis describes the legal aspects of dissolution of a corporation with liquidation. It describes the acts necessary for a successful liquidation, and it also discusses the accounting and tax implications that we need to keep in mind and may encounter during the liquidation process. The next section describes the specific process of liquidating a limited company. For interest, the thesis also provides statistics on the number of liquidated companies in the Czech Republic.
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The participation and position of a member of an unlimited liability company
Kunášek, Jiří ; Horáček, Tomáš (advisor) ; Josková, Lucie (referee)
The participation and position of a member of an unlimited liability company, Abstract This doctoral thesis examines the participation and position of a member of an unlimited liability company (in Czech veřejná obchodní společnost), which is a topic that has been largely unexplored in theory. At the same time, unlimited liability companies as a legal form are seldom used for running a business in practice. As a result, there are only a very few judicial decisions addressing these issues. For these reasons, the author considers the exploration of this topic helpful and beneficial. The introductory part of the thesis contains an analysis of the unlimited liability company as a separate legal person, its characteristic features and factors specific to this legal form. This is followed by an extensive analysis of the member, the prescribed requirements for taking the position of a member and an analysis thereof, as well as a list of persons who are not granted the right. The fourth part provides a comprehensive analysis of the interest constituting the member's participation in the unlimited liability company, the ownership of the share and the specific aspects of an interest in an unlimited liability company, including dealing with the interest. The thesis also studies the creation of a member's interest by...
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Daňové a účetní aspekty přeměn obchodních korporací
Daňková, Markéta
This thesis focuses on the transformation of companies specifically the merger. The aim of this thesis is to suggest adequate procedure of fusion, on the basis the model examples of cross mergers of personal and capital companies. The procedure is suggested according to the described accounting and tax aspects of transformations of companies and identified problem areas.
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