Analýza rozdílů ve zdaňování vybrané obchodní společnosti a příspěvkové organizace

Abstract

The bachelor thesis is focused on analysis of differences in taxation of business company and semi-budgetary organization. The main objective of the bachelor thesis is taking differences in Economic outturn, comparison of taxation between business company and semi-budgetary organization. Analysis is made based on Financial Statements for the period 2012-2014. In the theoretical part, there is analysis of creating Economic outturn and transformation on the tax base and then calculation of taxes. Items have been tested using correlation method.