Analýza implementace a dopadů legislativních změn v oblasti účetnictví a daní na vybrané podnikatelské subjekty

Abstract

This diploma thesis addresses legislative changes in the areas of accounting and taxation. The theoretical part focuses on the characterization and in-depth analysis of these changes, further exploring the structure of the Czech tax system, its historical development, and current tax policy, including specific legislative measures such as the consolidation package. The practical part is devoted to a detailed examination of the implementation of selected legislative changes in accounting and taxation within two chosen business entities.