Selected issues of recodification in the context of tax and accounting in hindsight
| Autor: | Görgesová, Karolína |
|---|---|
| Přispěvatelé: | Molín, Jan, Králíček, Vladimír |
| Jazyk: | čeština |
| Rok vydání: | 2017 |
| Předmět: |
občanský zákoník
sněmovní tisk 873/0 Civil Code gratuitous income Income Tax Act zákon o obchodních korporacích daňový balíček zákon o daních z příjmů bezúplatné příjmy Chamber of Deputies print 873/0 tax package profit sharing income contingency fund recodification rezervní fond rekodifikace Business Corporations Act záloha na podíl na zisku |
| Popis: | 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. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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