Analýza vlivu legislativních změn na činnost vybraných ekonomických subjektů v oblasti účetnictví a daní

Abstract

The thesis deals with the analysis of the impact of legislative changes on the activities of selected economic entities in the field of accounting and taxes. The thesis is divided into five chapters, the first two of which are devoted to the theoretical background, in particular the current changes in accounting and tax legislation and the new concept of the Accounting Act. The practical part is based on a questionnaire survey aimed at legal and natural persons, which assesses the impact of these changes on their practice. Based on the results of the survey, recommendations were formulated to mitigate the negative impact of the legislative changes. The conclusion of the thesis summarises the key findings and points to possible directions for further development in the area.