Analýza daňového zatížení vybrané obchodní korporace
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
This diploma´s thesis is focused on the tax burden of the selected business corporation. Thesis is composed of two parts: a theoretical and a practical one. The first part is devoted to the theoretical aspects of taxation. Subsequently, the individual taxes that the selected corporation is obliged to pay are theoretically described and detailed. The practical part first describes the selected business corporation. Then it focuses on analyzing the individual tax obligations of this company. The period which is analyzed is 2014-2016. At the end, these results are evaluated and there are described and suggested possibilities for taxes optimization for this selected business coporation. The conclusion contains a summary of the work.
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Tax, tax burden, tax optimization, tax rate, tax base, subject to tax