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Vliv kreativního účetnictví na snížení základu daně / The influence of creative accounting on reduction of tax basis

This thesis should typify different real ways of tax basis interferences with the help of creative accounting. My thesis describes different examples uncovered by the tax office - reduction of revenues, rise of costs, acceleration of costs or relationships between related persons, that have an influence on tax basis. Components of my thesis are also the chapters on personal consumption of businessman, deficits, surpluses and mistakes.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:72047
Date January 2010
CreatorsMikeš, Jan
ContributorsPelák, Jiří, Molín, Jan
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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