The diploma thesis is focused on generational change in the family business and apprises of the development, status and advantage of running a family business in the Czech Republic and worldwide. Furthermore, the diploma thesis focuses on sociological and tax obstacles in connection with the process of business transformation. It examines the impact of direct taxes on possible options of transferring the business which is carried on under a trade license. The main options are as follows: the transfer to limited liability company, the transfer to trust, the transfer to sell or giving the business free of charge. The theoretical findings are applied to the particular case concerning the transfer of the family business from father to his son.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:192694 |
| Date | January 2013 |
| Creators | Šlapáková, Hana |
| Contributors | Klazar, Stanislav, Brabcová, Pavlína |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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