This diploma thesis deals with tax optimization of companies. The thesis is divided into two main parts - the theoretical and practical part. The introduction of the theoretical part describes the history of taxes, their basic characteristics and the importance of their collection for today's society. Subsequently, the tax system of the Czech Republic with a focus on value added tax and corporation tax is presented. The practical part deals with specific possibilities of optimization of the amount of corporate income tax and value added tax. The opening chapter of the practical part emphasizes the difference between tax optimization and tax evasion. Subsequently, the options for optimizing the income tax are presented - from the very start of business, through the optimization of the tax base, tax deductions and deductible items. In the case of value added tax, the work deals on one hand with the tax registration itself and on the other with the group tax registration. Work should provide comprehensive guidance for reducing tax burden on businesses.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:358891 |
| Date | January 2017 |
| Creators | Dědinová, Pavla |
| Contributors | Kislingerová, Eva, Plaček, Jan |
| 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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