The theoretical part is focused on the definition of the basic concepts of the assets, cash and accrual bases. In addition to profit, its components and its differences from the tax base. Much of the work deals with different concepts of costs and revenues in accordance with accounting regulations and tax law. The work deals with the various costs and revenues in terms of tax efficiency and impact on adjustments to the tax base.The practical part is devoted to empirical research, the proportion of tax on profit for the sampled companies.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150126 |
| Date | January 2011 |
| Creators | Malíková, Klára |
| Contributors | Randáková, Monika, Bokšová, Jiřina |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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