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Selected problems of transformation of the economic result according to the Czech accounting regulations based on corporate income tax
 Hrubý, Jan ; Purina, Marina (advisor) ; Hora, Michal (referee)
The bachelor thesis defines the concepts of accounting profit and tax base and devotes to the calculation of the tax base by adjusting the accounting result for the purposes of calculating the corporate income tax in the Czech Republic. The thesis is based on the Corporate income tax form and is ranked according to the rows of this document. For selected rows of the above-mentioned work form, it first discusses the content of the given row theoretically and then shows the practical application on the example of the selected company. The work is inspired in particular by the Income Tax Act and the Accounting Act.
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