Chovanec, Š. Criminal proceedings against legal entities Criminal proceedings against legal entities represent a significant innovation for Czech criminal procedure law. Adoption of Act nř 418/2011, about Criminal liability of legal entities and criminal proceedings against them, is considered as acceptance of the world's phenomenon of enactment of the institute of Criminal liability of legal entities. The lawmaker had chosen a special regulation for criminal proceedings against legal entities which however does not describe the issues solely. So the Penal Code is considered subsidiary applicable regardless it does regulate criminal proceedings against a natural person. The author of this text deals with risks and potential problems connected to this construct. The author of this text describes selected aspects of criminal proceedings against legal entities from its beginning to the enforcement proceeding.

The aim of this work is to identify development income tax burden as a result of changes in laws and amount of income for the selected type of household, divided by income groups within five years. The work is divided into two parts ? thoretical and practical. The theoretical part discribes the basic concpets regarding the division of family, the subsistence minimum and the average wages. Also includes information about the natural person income tax. The practical part includes a description of the selected type of household (family without children in the four income situations) and own calculations of tax liability this family within five years.

I divided the thesis into two main parts: theoretical and practical. In the theoretical part, I analyze possibilities of legal tax optimization. The practical part was prepared on an example of an entrepreneur, whose income comes not only from his business activity, but also from lease and other sources. He lives in a household with a wife and a daughter. In the practical part, I calculate the total tax duty of the household, but also social and health insurance duty, the amount of which also depends on the tax base. In the practical part, I found six models of tax calculation for this particular household.

In this diploma project I am describing principles, purpose and construction of revenue taxes for nature persons in Czech Republic and in Italy and I am analyzing different between revenue taxes by Czech an Italy legal regulations. Czech revenue taxes for nature persons results from Zákon č. 586/1992 Sb., o daních z příjmů and the Italy revenue taxes for nature persons results from Testo unico del 22/12/1986 n. 917. In theory part there were analyzed parts of Czech and Italy revenue tax laws and taxation revenue from employment and from entrepreneurial activity more detailed. In practical part were chosen 5 examples on taxation of wages and 5 examples on taxation of business revenues. In these examples are demonstrated the biggest different in revenue taxation in Czech Republic and in Italy.

The diploma work put brain to income from operations of natural persons in the accounting and tax evidence. At first it targets the income from operations and its different concept in the evidences. It describes establishment of income from operations on accrual and cash basis, defines components of income from operations - expenses, revenues, gains, losses, incomes and expenditures. The next part of the work focuses on legislation of income from operations in teh Czech Republic (in accounting and tax evidence).One of the chapters speeks about some economic transactions, which influences income from operations different in the accounting and tax evidence. The diploma work is finished with short example, which brings near the problem.

Thesis analyzes the possibility of conversion legal business form of a natural person to a limited liability company, stating the essential facts in terms of legal, accounting and tax. The analysis is applied in the practical part on the example of natural person Miroslav Cihelka, thesis evaluates and suggests the most appropriate solution for that company. In addition, the financial analysis assesses the current economic results of company Miroslav Cihelka.

The main aim of this graduation theses is to make the draft of the business plan and evaluation of its feasibility for Květinové studio (The flower shop) Bellis in Havlíčkův Brod. Decision about appropriate legal form of business is also made. Another aim is the comparison of two kinds of legal form (limited liability company and natural person - entrepreneur) for business launching, and making financial plans for them. Then analysis and evaluation, which legal form is more suitable, is worked out. Output of this graduation theses is also an assessment if this business plan that is focused on providing services in flower desing area. Current situation, competition aned legal requirements are taken into consideration and also a chance of this project to survive or succeed.

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 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 main and fundamental goal of this work is the taxation of the various types of the companies. Of course, the height of taxation is one of the general questions. A lot of people are also interested in the way of guarantee. In the Czech law there are these types of companies: limited company, join stock company, special limited partnership and co partnership. In every company the economic result is to tax another system. The economic result is the difference between revenues and costs. But it cannot be considered a tax base. The economic result is increased by non-taxable costs. And this is called the tax base. In the Czech law there are two types of taxation. The first one is the legal entity income tax and its rate is 21 % and the other one is the natural person income and its rate is 15 % for both (in 2008).