Daň z příjmů právnických osob a její aplikace ve vybrané obchodní společnosti

Abstract

The bachelor thesis deals with corporate income tax and its application in selected business company. The main objective of this work is to analyse czech tax systém, focusing on aspects of corporate income tax and its application in selected nonfictional business company with limited liability identification. This work consists of two theoretical parts and one practical part. The first theoretical part characterizes czech tax system and the attachment number one belongs to this part. The second theoretical part closely analyses the income tax, specifically delimited corporation, construction elements of this tax, calculation procedure and legal options of its optimalization. In practical part, there is an application of theoretical informations obtained in previous theoretical parts and analyses especially the calculation of the corporate income tax in selected company XY ltd. for 2019. The attachment number two belongs to this part and consists of completed corporate income tax return of XY ltd. for 2019.