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The issue of Transformation of Tax Evidence into Financial Accounting for the selected subject
Burián, Václav ; Šišková, Jitka (advisor) ; Nina, Nina (referee)
The main goal of this thesis is the evaluation of issues with the transformation of tax evidence into financial accounting and analysis of the tax incendence at a pre-selected business subject.
In the literature research, the methods of evidence the business activity are characterized and then the differences between them are specified. Furthermore, all the parts of transition from Tax evidence into Financial accounting are described. To elaborate the theoretical background there are used the corresponding special literature, lawfully regulations and websites, which are dealing with the issue.
At the beginning of the practical part, the selected subject, which is realizing this transition, is charecterized. Subsequently, all parts of closing financial statement by tax evidence and then, the transition of this method of evidence the business activity into financial accounting are described. In the final part, all parts of closing financial statement are depicted again by the financial accounting in the first year, the tax incidence is quantified and then the recommendation how to minimize the tax incidence through tax optimizing is proposed.
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