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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Comparative study of corporate income tax in the Czech Republic and Belgium
 Müller, Šimon ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The subject of this bachelor thesis is corporate tax issue. The thesis defines this tax, analyses the basic principles of income statement´s earning´s conversion to the tax base, and provides its comprehensive technical insight. Next, this study refers to the fact that there are different approaches to corporate taxation throughout the European Union. In this context, a substantial part of the study is dedicated to a comparison of corporate tax in the Czech Republic and in Belgium. In conclusion, the steps towards harmonization of corporate tax are introduced, namely the CCCTB(Common Consolidated Corporate Tax Base).
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Transformation of trading income before tax to tax base for legal entity
 Špetová, Aneta ; Jirásková, Simona (advisor) ; Černý, Václav (referee)
The thesis pursues "transformation of trading income before tax to tax base for legal entity". The theoretical part of this thesis is divided into four separate chapters. The first chapter characterizes a term of accountancy and its regulation from view of international and Czech legislation. The second chapter deals with the legal entity income tax. It defines basic terms as taxpayer, tax object and tax base, tax period and rate of tax. The third chapter defines the selected costs (expenses), characterizes it from view of accountancy and taxation and adverts to possible impact of it on tax base. The last chapter deals with an alternation of tax base to the final tax duty. The practical part forms an all-embracing example, which engages in mentioned issues. The filling of the tax return is part of the example. The object of this thesis is to inform the readers about the transformation, to point out to wide range of acknowledge, which to be applied by a determination of the legal entity income tax.
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