Účetní výsledek hospodaření a jeho transformace na základ daně

Abstract

The main aim of this bachelor thesis "Accounting Economics Income and its Transformation to the Tax Base" is to charakterize the problems of tax base and design posibilites of the tax optimization. The first part charakterize the accountancy, its main functions, principles and Accounting Act. In the second part, there are defined some accounting terms, for example: expense, cost, profit and loss. In the last part of the bachelor thesis, there is performed transformation of the accounting economics income to the tax base and determined legal tax optimization.