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Creative accounting with impact on income tax
Kudláčková, Pavla ; Polák, Martin (advisor)
In this thesis I will try to clarify the concept of "creative accounting". I will engage in describing individual techniques that could lead to a wrong statement. Then, I will continue to identify more specific processes that affect the overall management. In conclusion, I work on reasons that lead to practices of creating accounting and also its consequences.
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Comparison of approaches in determination of transfer pricing in the Czech and Slovak Republics
Hanzlík, Marek ; Marek, Petr (advisor) ; Brabenec, Tomáš (referee)
This thesis deals with differences in approaches of identification and documentation of transfer prices in the Czech Republic and Slovak Republic. The first part determines the need to regulate transfer pricing. The second part is devoted to editing this issue of the OECD and EU directives. The third and fourth section define the framework for transfer prices in the Czech and Slovak law. The last, fifth chapter except the identification of fundamental differences in adjustment in the Czech and Slovak law, thesis deals with the application of the provisions of the judicial decision of the Czech courts, which are supplemented with a solution which would those cases have gone through the litigation in the Slovak law.
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