Diploma thesis builds on discussion about harmonization of corporate income tax. It deals with the possibility of determining the tax base of corporate tax in the Czech Republic from the profit recognized in according with IFRS. The thesis describes general differences affecting the amount of profit by using IFRS and by using Czech accounting rules. Then an analysis of several items is made, the differential impact on profit or loss when comparing the two systems is most pronounced. The purpose of this thesis is to suggest a specific adjustment of the Income Tax Law so that the tax burden when using the profit according to the IFRS is the same as in case of using the profit according to the national rules.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:199526 |
| Date | January 2013 |
| Creators | Kubešová, Zuzana |
| Contributors | Molín, Jan, Mejzlík, Ladislav |
| 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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