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Daň z příjmů právnických osob v účetnictví / Corporate income tax in accounting

This thesis is dealing with the cohesion of the tax and accounting system and shows how this cohesion can negatively affect accounting. In order to reduce the tax base of the corporate income tax, taxpayers resort to tax evasion, which ultimately leads to the restriction of informative ability of accounting. The thesis introduces some formats of tax evasion, including practical examples. Listed further are tax deductible and non-deductible expenses. It creates a space for manipulating the financial results on operations, which is the starting point for determining the tax base on corporate income. The closing section contains a modification of financial results on operations for the tax base and calculation of tax payable on corporate income.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75910
Date January 2010
CreatorsJanečková, Martina
ContributorsMüllerová, Libuše, Cardová, Zdenka
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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