My diploma thesis is focused on the optimization of corporate income tax. The thesis is divided into the theoretical and practical part. In the theoretical part are described terms such as taxpayers, subject of tax, tax base, tax calculation or when the tax is payable. The practical part begins with the characteristic of the company, followed by the calculation of the tax liability and the optimization of the corporate income tax. The aim of the thesis was to find the optimal variant of the calculation of the tax liability in 2015 and 2016 in the selected trading company. In the diploma thesis it was concluded that the best option for optimization is creation of reserves for repair of tangible assets or other tax deductible reserves.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:367478 |
| Date | January 2017 |
| Creators | OBERTÍKOVÁ, Lucie |
| 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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