Analýza právnych, účtovných a daňových súvislostí podnikania vo verejnej obchodnej spoločnosti

Abstract

The topic of this thesis is analysis of legal, accounting and taxing aspects of doing business in the general partnership company. Objective of the thesis is to describe functioning and ways of cancellation of activities of general partnership company and to target on accounting and taxes differences during doing this type of business. Theoretical part of the thesis is about concept and history of general partnership company, its basic characteristics, establishment, company bodies, partners, management, cancellation and dissolution of the company. Practical part describes accounting and taxing aspects together with cancellation of activity on practical examples, with emphasis on characteristic of differences and specifics comparing with other types of companies, such as paying and taxing profits. In connection with the analysis of given differences, the advantages and disadvantages of establishing, operating and cancellation of general partnership company were defined.