Partnerships and capital companies - accounting and taxation connections
Autor: | Hejlová, Veronika |
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Přispěvatelé: | Müllerová, Libuše, Janhubová, Jaroslava |
Jazyk: | čeština |
Rok vydání: | 2017 |
Předmět: |
joint-stock company
odměna za výkon funkce share in profit Capital companies odměna za práci pro společnost komanditní společnost limited liability company general partnership remuneration for work for the company akciová společnost veřejná obchodní společnost podíl na zisku záloha na podíl na zisku kapitálové společnosti společnost s ručením omezeným osobní společnosti remuneration for executive service limited partnership deposit for profit share partnerships |
Popis: | 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. |
Databáze: | OpenAIRE |
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