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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Profit before Tax and its Adjustment to the Tax Base of Corporate Income Tax
 Dušilová, Zuzana ; Gluzová, Tereza (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with issues of establishing tax base of corporate income tax. The aim of this thesis is to describe how to adjust earnings before tax to the tax base. It mainly focuses on tax deductible expenses. This issue is described in two theoretical parts. In these parts there are described czech accounting principles and corporate income taxation. In the third part theoretical findings are applied on a practical example. In my thesis I came to the conclusion that the adjustment of earnings before tax to the tax base is a complex process and it is caused mainly by czech tax system which is very complicated.
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Transformation of accounting profit to the corporate tax base
 Svobodová, Petra ; Jurka, Robert (advisor) ; Dolanská, Darina (referee)
The bachelor thesis deals with transformation of accounting profit to the corporate tax base in accordance with appropriate laws in Czech republic. The thesis is comprised of two parts. The first one, theoretical part, is focused on the most common adjustments of accounting profit. It defines expenses and revenues, which can not be contained in corporate tax base. The practical part is comprised of complex example, which includes filling of the tax return.
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