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Taxation of legal persons
Miklasová, Žaneta ; Bělušová, Kristýna (referee) ; Svirák, Pavel (advisor)
The bachelor´s thesis deals with the issue of corporate income tax and the possibilities of optimizing tax liability. The theoretical part defines the basic terms which relate to corporate income taxation. Knowledge of tax terms is crucial for assessing the tax situation of a specific legal entity which is examined in detail in the analytical part. The proposal part includes optimization tools and methods that lead to a reduction in the tax liability of the legal entity.

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