National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Transformation of the profit and loss into the tax base and analysis of the effective tax rate for business entities in the Czech Republic
Šupa, Vladislav ; Dvořák, Martin (advisor) ; Janhuba, Miloslav (referee)
The bachelor thesis solves the issue of determination of the corporate income tax for the legal corporate entities based in the Czech Republic and it looks into the issue of effective corporate tax rates. The aim of thesis is to describe a course of a corporate income tax determination from the origin of earnings before tax, through a transformation to tax base and to final tax duty. Another aim of this thesis is to describe effective corporate tax rates, the methods of their calculation and to make an analysis of the effective taxation in 60 business entities in four branches of Czech industry.

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