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Financial statement - determination tax liability (deferred and payable tax)
FÁBEROVÁ, Anna
The aim of the bachelor thesis is to appraise methods of the financial statement, to de-scribe the term of payable and deferred tax and to apply the theoretical knowledge on real legal entity too. Furthermore, the work explains differences, for example their legislative, and methodology of payable and deferred tax. There are considered Czech ac-counting regulations and laws in the thesis. First, the payable tax is calculated, when it is necessary to find earnings and to examine tax eligibility of costs and revenues. After, these operations are reflected in the tax re-turn. Then, the deferred tax is determined from temporary differences by using the balance sheet liability method. Finally, the deferred tax calculated in thesis is compared with the tax from the enterprise.
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Corporate Income Tax
Majer, Jakub ; Randáková, Monika (advisor) ; Míková, Marie (referee)
This diploma thesis deals with the corporate income tax. At first there are explained adjustments of accounting profit in the procedure defining the tax base, the most important part of which relates to tax deductible and non-deductible expenses. Subsequently there is defined how to determine the amount of payable tax and how to report this tax in financial statements. There is also mentioned the impact of payable tax on the disposable profit. The hypothesis, that in most cases the payable income tax is higher than the product of accounting profit before tax and tax rate, is tested in the concluding part of this thesis.
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Accounting and Taxes
Koutníková, Pavlína ; Müllerová, Libuše (advisor) ; Cardová, Zdena (referee)
This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.
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