This diploma thesis deals with the analysis of optimization of corporate income tax, specifically the limited liability company, using the available means according to the valid legislation. The thesis is mainly focused on legal tax optimization, but for interest is mentioned also illegal optimization. The aim of this diploma thesis is to optimize the tax liability of the limited liability company and recommend it and to the other partners of these corporations how to achieve the most effective tax liability.

The master's thesis deals with the optimization of the tax burden of a concern based in the Czech Republic, which receives income from abroad. Optimization should be achieved through a change of the subsidiary's head office. Another proposal is a creation of a permanent establishment abroad. The output of the work is to decide on the most suitable structure of the concern in terms of head office and the number of its companies. The decision will be made on the basis of a comparison of the results of tax obligations calculated according to the legislation of the proposed countries and the related tax levies. The diploma thesis is focused on corporate income taxation, as the subjects of the group are limited liability companies. This issue will be explained theoretically on the basis of professional literature and practically using a comprehensive example.

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.

This thesis is focused on development of small company by elaboration of business plan for the future development of the company. The thesis will be used as a guide for succesfull conversion from sole proprietorship to corporation business. The company Zdeněk Kázmér works in area of wiring systems and locksmithery. Whole strategy was build on the concept of real situation of the company. It reacts on found deficiencies and opportunities of future development.

The diploma thesis focuses on the optimization of the income payment the partner (shareholder), who is also the executive heads of a trading company with limited liability. An analysis of the incomes paid according to their amount and type is fundamental for the choice of the optimum variants in the particular trading company. The result achieved is a reduction of the costs associated with the payment of the company´s and the partner´s financial resources. The thesis will help founders of companies to save costs related to expenditure incurred in the disbursement of financial resources for their personal use.

This thesis addresses the issue of transfer of trade to a limited liability company and its further development. The work deals with tax, accounting and administrative formalities, that are connected with this transformation. The change is applied to the company, which operates on the basis of a trade license. A theoretical part of the analysis shows the internal and external environment, the most important concepts of tax accounting and the transition to management accounting. Practical section first introduces and analyzes the business, makes an inventory of assets and liabilities, quantifies tax implications of the transfer. At the end, recommendations for further development of the company are designed.

The master´s thesis deals with the processing of business plan for foundation of confectioner ´s. First part of this thesis is focused on theoretical basis which are followed by analysis of market and marketing research. On the basis of these acquired information is created concrete business plan which define conditions for its successful realization.

This Master's thesis is focused on the analysis of the trading company Water Element ltd. The aim of my thesis is to analyze this company and propose appropriate solution for improving company's market situation and company's efficiency. Analysis used in this thesis are internal and external environment analysis, SLEPTE analysis, fundamental and financial analysis, Porter's model and finally SWOT analysis. Thesis begins with theoretical section, where the applied analysis are described. This section is followed by practical part and the thesis results are proposals to improve the overall situation of trading company Water Element ltd.

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.

The master´s thesis deals with the creation of a business model and a business plan for founding a small company making salty desserts in Brno. The first part of this thesis contains information used for creation of the business plan. Second part describes market research. The last part is focused on business plan itself created by application of all the information.