The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:16831 |
| Date | January 2009 |
| Creators | Postlová, Jaroslava |
| Contributors | Müllerová, Libuše, Stejskal, Tomáš |
| 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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