Vyhodnocení vývoje daňové povinnosti u vybrané právnické osoby

Abstract

This bachelor´s thesis deals with the issue of taxes, specifically the tax system of the Czech Republic with the characteristic of individual taxes. In detail there is described corporate income tax with all its specifics. Subsequently, there is researched the development of the income tax burden on a particular company for its duration, and there is also made progressive calculation of tax liability of corporate income tax for a given year. In selected company there was found, that the amount of tax liability is influenced on large extent by accounting economic income and the application of tax deduction, tax loss.