This thesis deals with the relationship between accounting and income tax. Attention is focused on tax deductible and tax non-deductible expenses. The work further describes how to transform profit before tax at the base of income tax. The thesis also deals with issues of current and deferred income tax. A practical example stated in conclusion of this thesis summarizes the knowledge mentioned in its theoretical part.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:114221 |
| Date | January 2011 |
| Creators | Gregorová, Hana |
| Contributors | Müllerová, Libuše, Zelenková, Marie |
| 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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