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Tax and non-tax costs on the example of specific businesses
 Ptáčková, Kristýna ; Svitlík, Jan (advisor) ; Žárová, Marcela (referee)
This work is primarily concerned with the segmentation of costs and points to the interdependence of tax and accounting issues, along with its diversity and reference to tax laws. It also focuses on the accounting of various components of tax eligibility and, on the other hand, ineligibility in relation to tax treatment. The thesis explains individual cases that are not qualified ambiguously and point to predetermined cases that arise during every day practical use and their solution is not deductible easily. Representation of accounting in double-entry accounting and use of syntactic and analytical accounts with an emphasis on cost accounting. The conclusion of the thesis shows the adjustment of the tax base in the calculation of corporation tax.
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