National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Selected issues of recodification in the context of tax and accounting in hindsight
Görgesová, Karolína ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
The bachelor thesis deals with law recodification as well as its impact on accounting and tax legal regulations. The aim is to present certain selected issues, assess their impacts and development, and analyse their possible solutions. The first part introduces the issue of gratuitous income. It consists of the analyses of the Business Corporations Act and the Civil Code, followed by a tax and accounting analysis of the solution. The second part focuses on the payment or possible return of profit sharing advancements and contains the analysis on the Business Corporations Act and the Civil Code and their link to the existing accounting and tax complexities. Related to the former is the publication of Chamber of Deputies print No 873/0, known as the Tax Package. The third part deals with the issues of authorized capital and contingency fund. Similarly to the former ones, this part also presents analyses of the Business Corporations Act and the Civil Code as well as tax and accounting solutions. The thesis also features illustrations and graphic examples.
Partnerships and capital companies - accounting and taxation connections
Hejlová, Veronika ; Müllerová, Libuše (advisor) ; Janhubová, Jaroslava (referee)
The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.
Shares in companies after recodification
Hlaváčková, Lucie ; Kříž, Radim (advisor) ; Hásová, Jiřina (referee)
This thesis deals with shares in companies representing participation rate of the shareholder in a company and his rights and duties resulting from. At first I analyse establishing and regime of companies. Then I deal with kinds of shares in company limited by quarantee and private limited company. Finally, I focus on profit share, settlement and liquidating share. The aim is to analyse new Czech legislation.

Interested in being notified about new results for this query?
Subscribe to the RSS feed.