The aim of the diploma thesis is to compare the tax and accounting system of Hungary and the Czech Republic and through the aforementioned analysis, to attempt to determine in which country the company would be more efficient. In the theoretical part, the differences between particular types of taxes and accounting standards in Hungary and in the Czech Republic are examined in detail. Subsequently, the theoretical basis of the financial analysis of the company is mentioned. The practical part is dedicated to the application of the theory to a real Hungarian company. All balance sheet items and income statement items of the studied Hungarian company are recalculated in accordance with the Czech legislation what creates a new company, with the same characteristics, but in the Czech Republic. The final part of the thesis presents the financial analysis that allows us to compare the two companies and to determine which one is more efficient.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:205712 |
| Date | January 2015 |
| Creators | Farkas, Orsolya |
| Contributors | Strouhal, Jiří, Roubíčková, Jaroslava |
| 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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