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Corporate Income Tax and its consistency with the accounting in the Czech Republic
Koucká, Tereza ; Strouhal, Jiří (advisor)
Bachelor's thesis on the theme of "Corporate Income Tax and its consistency with the accounting in the Czech Republic" contains history of taxation, main features of corporate income tax, its position in the tax system and adjustment in accordance with Czech legislation. In the next part there is mentioned a profit before tax, there are defined individual items, by which it is adjusted on the basis of corporate tax, including the calculation of tax liability and its accounting. The last part gives a practical example summarizing the problems mentioned above.

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2 Koucká, Taťana
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