This diploma thesis presents the relationship between corporate tax bases and corporate profits. It lists current steps taken by the EU in that area and defines the following terms: Corporate Income Tax Base, Common Consolidated Corporate Tax Base, International Financial Reporting Standards, methods for measuring the connection between tax bases and profits. Tax base is analyzed through description of the Common Consolidated Corporate Tax Base and evaluation of its benefits for the user is based on data from a study made by Deloitte. Profit is analyzed with regards to IFRS implementation in Czech Republic and declared value of profit according to both systems is compared using a case study. The methods measuring connection between the specified variables are coupled with arguments against and in favor of converging of both variables. Arguments are documented on selected topics published in Czech Republic.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150301 |
| Date | January 2012 |
| Creators | Dyškant, Jan |
| Contributors | Vítek, Leoš, Pavel, 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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