Účetní výsledek hospodaření výrobního podniku a jeho transformace na základ daně

Abstract

The aim of the bachelor thesis is to describe the process of the economic result calculation and its transformation to the tax base. Based on this knowledge to analyze the tax liability of the manufacturing company and purpose the possibilities for the optimization of the tax liabilities. The economic result and the tax base transformation is characterized in the theoretical part. The practical part focuses on the tax base analysis,the description of the items which affect the tax base of the selected company and the proposal for the tax optimization.