National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
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.
Accounting of corporate tax of business entities in Belarus
Seravokaya, Veranika ; Purina, Marina (advisor) ; Hora, Michal (referee)
This bachelor thesis deals with the issues of identifying and estimating corporate tax of business entities in Belarus. It also contains information about relevant changes in the area of taxation of business entities that radically affect calculation of tax liability. The aim of this work is to inform the reader about two closely related accounting and tax systems of the Republic of Belarus and show both theoretically and practically the procedure of calculating and accounting the tax burden.

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