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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The issue of taxes in accounting and its solving in practice
 Čermáková, Kristýna ; Roubíčková, Jaroslava (advisor) ; Strouhal, Jiří (referee)
The thesis focuses on accounting and taxation system and their different approach in solving particular problems. The first part of this thesis characterizes the essence of accounting, its role and the importance for its users. It also describes the regulation of accounting, influences that contributed to the creation of a legislative framework and the accounting standards nowadays. The description of the tax system is focused on the definition of basic elements of taxes, a brief overview of the current tax system in the Czech Republic and the taxes in accounting. Particular attention is paid to differences and complications that arise from different perspective of tax and accounting system. This concerns the area of provisions, depreciation, valuation allowance and their connection with deferred tax.
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