The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:1823 |
| Date | January 2009 |
| Creators | Kašpar, Martin |
| Contributors | Cardová, Zdenka, Ščerba, Richard |
| 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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