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Optimisation of the Tax Burden on Related Entities with Different Legal Forms
Šustr, Jakub ; Schusterová, Ludmila (referee) ; Kopřiva, Jan (advisor)
The subject of the bachelor thesis "Optimization of the tax burden of interrelated entities with different legal forms" is the legal reduction of the tax liability of interrelated legal entities with a focus on corporate income tax. The first part of the thesis analyses the legal framework of corporate income tax and describes the characteristics of the legal forms of the entities. In the practical part of the thesis, real data of selected entities are analysed and evaluated with the subsequent development of a tax optimisation proposal leading to a reduction of tax liability. At the end of the thesis, a comparison of the original results and the optimized results is realized using actual tools.

See also: similar author names
5 Šustr, Jan
2 Šustr, Jaroslav
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