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Creative accounting with a focus on tax reduction
Novotná, Petra ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.The bachelor thesis deals with the topic of creative accounting. First, it focuses on clarifying the very concept of creative accounting and various views on it, describing the methods of creative accounting and the motives that lead to the manipulation of financial statements. The types of financial statements manipulation fall into three levels depending on the sanctions that can be imposed against the entity. Second, it focuses on the specific motive of corporate income tax reduction, primarily in the first stage of manipulation of financial statements where the entity is not subject to any sanctions. At the end of the thesis, an illustrative example of the specific limited liability company is given, where tax deductibility practices are applied.
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