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Účetní závěrka a stanovení daňové povinnosti k dani z příjmů právnických osob / Final accounts and corporate income tax

The aim of my diploma paper is a compendious and general description of the final accounting, taxation and their correlation. First part is focused on basic components of accounting, legal regulation in the Czech Republic and definition of the final financial statements, principles and procedures connected with the final accounts. Second part deals with the tax system in the Czech Republic, especially with corporate income tax. I define the basic regulations of the tax base adjustment of income tax. The tax expenses are specified in detail in an extensive chapter. The other parts of my diploma paper are non-tax expenses, the characteristics of amounts that reduce the tax base and the applicable tax deductions. The last part is practical part where I use all rules mentioned in previous parts. This chapter is focused on real calculation of the corporate income tax and final accounting.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:72843
Date January 2011
CreatorsBláhová, Soňa
ContributorsStrouhal, Jiří, Cardová, Zdena
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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