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Komparace korporátní daně v České republice, Slovenské republice a ve Velké Británii v návaznosti na účetnictví / Comparison of corporation tax in the Czech and Slovak Republic and in the United Kingdom in relation to financial accounting

This thesis is the comparative analysis of corporation tax in relation to financial accounting in the Czech and Slovak Republic and in the United Kingdom. There are looked into the different and similar elements of corporation tax in these countries based on the current legislation. Moreover, there are described and compared financial accounting issues related to corporation tax in the thesis. These issues include financial accounting legislation necessary for ascertaining of profit or loss, that is important for calculation of tax base in the researched countries, reporting of corporation tax in the financial statements and tax evasion, that are caused by fraudulent financial reporting in many cases. There are explained accounting, as well as tax aspects for tax evasions.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:206969
Date January 2015
CreatorsPuchernová, Karolína
ContributorsMüllerová, Libuše, Žárová, Marcela
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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