The diploma thesis describes in the first part the process of calculation of corporate income tax basis from the accounting profit and subsequently the calculation of corporate income tax according to the actual valid legislation in Czech republic. In second part the diploma thesis discusses the tax optimalization perfomed by companies which is actually significant problem for lots of states. On the concrete examples are described possible ways of tax optimalization related to both small and middle size enterprises and holding companies operated globally.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:151520 |
| Date | January 2011 |
| Creators | Dufek, Jiří |
| Contributors | Müllerová, Libuše, Molín, 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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