Přeměny obchodních společností z pohledu daní

Abstract

The thesis deals with the topic of companies conversion and cooperatives from view of taxes. The theoretical part introduces concepts, methods and the context associated with these processes. The practical and main part of the thesis focuses on the transformation process aimed at two specific companies with limited liability, which made the conversion process. Analysis of selected indicators and their output is evaluated in terms of tax, which is a very sensitive area of each taxpayer.