Optimalizace daně z příjmů právnických osob ve vybrané obchodní korporaci

Abstract

The aim of this thesis is to utilize theoretical knowledge in the field of tax issues and to point out individual possibilities for optimizing corporate income tax in a selected business corporation. The second and third chapters theoretically define important tax concepts and areas of legal tax avoidance using analysis and description methods. The fourth chapter of the thesis is devoted to the practical implementation of theoretical knowledge of legal tax avoidance of corporate income tax in a specific limited liability company. All proposed tax optimization measures are only a suggestion for the company, which can achieve financial savings through them.