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Osobní a kapitálové společnosti - účetní a daňové souvislosti / Partnerships and capital companies - accounting and taxation connections

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:359792
Date January 2017
CreatorsHejlová, Veronika
ContributorsMüllerová, Libuše, Janhubová, Jaroslava
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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