Souběh funkce člena statutárního orgánu a zaměstnance ve vybraném podniku

OTČENÁŠKOVÁ, I. Concurrence of a member of the statutory body and employee in a selected company. Bachelor thesis. Brno: Mendel University, 2019. This bachelor thesis deals with the issue of overlapping of functions in a person who is member of the statutory body and employee in selected company JASYKO s. r. o. Literary research is based on professional literature and judica-ture conclusions concerning the selected issue. It also describes characteristics for a limited liability company, the employment relationship and the payment of statutory payments. The practical part deals with the description of the current situation in a company, including income taxation. Based on the models, the basis for optimizing income taxation and pension security was proposed