Aspekty daně z příjmů právnických osob v podmínkách České republiky

Abstract

The Bachelor thesis solves the issue of direct taxation, which is focused on Corporate Income Tax in Conditions of the Czech Republic. In the theoretical part are listed the basic aspects related to this topic and aim of this thesis was to analyse the calculation of these tax obligations, then their optimization. In the course of this thesis was to use analysis of calculating tax obligations, comparison of individual solutions and appropriate solution to tax optimization for the year 2014 has been selected using the deduction of the loss. In other years, it can. In other years, it can be used a combination of other outcomes, such as higher tax depreciation, standard and actual expenditure on transport, relating to the sale of subsidiaries, mergers, the reduction of other costs and others. The data were processed on the basis of real data to calculate the tax obligations of the company YZ, a. s. and the main result of this thesis is the reduction of tax liability, thus deflecting the lower taxes to the State budget.