Charakteristika veřejné obchodní společnosti a její účetní a daňové aspekty

Abstract

This thesis places emphasis on characteristics of a public company in order to describe its accounting management and taxation of shareholders’ shares. The theoretical part focuses on the definition of a public company in terms of the commercial code, which defines the conditions for its establishment, discretions and duties of shareholders as well as company liquidation and its termination. This essay also illustrates the basic issues of accounting, which is conducted by a public company. Lastly this thesis describes the taxation of shareholders’ shares in a public company. The practical part focuses on issues with accounting and taxation of shareholders’ shares in an imaginary company.