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Transformation of the management´s accounting outcome of the tax base
 Levora, Vojtěch ; Nováková, Lenka (advisor) ; Molín, Jan (referee)
My bachelor work deals with the change in tax base management outcome in the economic setting for the Czech Republic. It is focused on the fiscal non-taxable expenses, and on the difference in including accounting and tax write-off techniques. The work consists of two parts. The first part general, written while using the compilation method. It is inspired by the Accounting Law and the Income Tax Law. The second part is based on the calculation of the tax base of two companies on the basis of the procedure of the calculation in the tax return.
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