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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
Corporate Income Tax and its Demonstration in Accounting
 Kašpar, Martin ; Cardová, Zdenka (advisor) ; Ščerba, Richard (referee)
The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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