Právní, účetní a daňové aspekty veřejné obchodní společnosti

Abstract

The theme of the thesis is legal, accounting and tax aspects of general partnership. The bachelor thesis defines the establishment and formation of general partnership, management of general partnership and share of associate on this corporation. The work also introduces accounting issues that arise during the forming of general partnership and accounting issues that may arise during the accounting period (eg. the remuneration for associates, payment of profit share in general partnership). An integral part is also the tax aspects which define how to tax incomes of associates in general partnership and whole business corporation. The bachelor thesis also deals with the issue which relates to value added tax, road tax and the real-estate tax.