Zdaňování pohledávek a závazků fyzických a právnických osob

Abstract

The thesis is focused on taxation of receivables and liabilities of natural persons and legal entities. The aim of the thesis is to describe the tax consequences of receivables and liabilities and analyze tax mechanisms that can natural or legal persons used to reduce the tax liability of risk receivables to optimize the income tax base. The theoretical part of the thesis describes the accounting and tax area, especially the area of risk receivables and overdue liabilities. In the practical part of the thesis are analyzed the tax treatment of overdue receivables, bad debts and overdue liabilities.The Examples are focused on basic accounting and tax approaches to managing risk receivables using allowances, cession or depreciation of receivable.