National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.
Assessment of Research and Development Projects in Terms of Income Tax Act
Kolářová, Magdalena ; Osladil, Petr (referee) ; Brychta, Karel (advisor)
This diploma thesis deals with evaluating of research and development projects from the viewpoint of income taxes in business corporation. The thesis defines legislation of the problematics. On the basis of acquired knowledge a methodological guide is created. It can be used in business corporation while evaluating research and development projects in accordance with income taxes. In this diploma thesis the chosen research and development projects in existing business corporation are solved by the created methodological guide. Illustrative examples of situations which can appear during realization of research and development projects and its financial impacts on business corporation are given at the end of this thesis.

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