Optimalizace daňových povinností firmy

Abstract

The subject of thesis: "Optimization of tax liabilities of a company" is an analysis of corporate taxation and tax optimization opportunities. Start of work defines basic concepts such as tax, tax liability, direct and indirect taxes, corporate taxes. Another part deals with the function of corporate taxation and tax status of the European Union, but also in third countries. Followed by a comparison of corporate tax systems with the Czech Republic. In conclusion, it is select a specific company, an analysis of tax obligations and recommendations made in the appropriate tax optimization.