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National Repository of Grey Literature 3 records found  Search took 0.00 seconds. 
Transformation of the fiscal results into corporate tax base in the Czech legal environment
 Krocová, Denisa ; Nedvídek, Václav (advisor) ; Molín, Jan (referee)
This bachelor thesis focuses on the issue of transformation of the fiscal results into corporate tax base in the Czech legal environment. Main goal of this thesis is to accent the major costs and revenues, which are subject to adjustment of the tax base in accordance with the Income tax Act No. 568/1993 coll. and to perform transformation of the tax base on a practical case including tax optimization methods. This bachelor thesis also expands on specific sections of the tax return which explicitly mentions transformation of the tax base.
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Profit before Tax and its Adjustment to the Tax Base of Corporate Income Tax
 Dušilová, Zuzana ; Gluzová, Tereza (advisor) ; Müllerová, Libuše (referee)
This bachelor thesis deals with issues of establishing tax base of corporate income tax. The aim of this thesis is to describe how to adjust earnings before tax to the tax base. It mainly focuses on tax deductible expenses. This issue is described in two theoretical parts. In these parts there are described czech accounting principles and corporate income taxation. In the third part theoretical findings are applied on a practical example. In my thesis I came to the conclusion that the adjustment of earnings before tax to the tax base is a complex process and it is caused mainly by czech tax system which is very complicated.
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Comparison of accounting and corporate income tax
 Dufek, Jiří ; Müllerová, Libuše (advisor)
The bachelor's work deal with the problem of calculation of the tax base from the trading income listed in accounting. The work also shows the taxpayers how they can currently decrease of tax base of income tax according czech law. One chapter is devoted the importance of analytical accounts in the process of alteration of trading income for the taxpayers.
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