Komparace daňových dopadů odměňování společníků obchodních korporací

Abstract

Bachelor thesis is concerned with the comparison of the tax implications of rewarding shareholders business corporations, particularly in a predefined limited liability company. Option of paid income in the form of profit sharing or employee wages, which have been used for specific items reducing tax liability were already set before. After the implementation of the applicable tax legislation, the sectional and the overall results of the impact of tax payment or insurance for individual variations were compared.