Vyhodnocení možnosti optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti

Abstract

The thesis focuses on the issue of tax optimization in the field of corporate income tax. In the theoretical part, the theory regarding the tax system of the Czech Republic is elaborated based on the professional literature and current legislation. In the following text, the corporate income tax itself is discussed. In the practical part, the calculation of the tax liability of the selected company for 2021 is presented, as well as suggestions for tax optimization options that can be applied. The main objective of the thesis is to evaluate the resulting tax liability for the year 2021 in the selected company and to propose tax optimization options. The other aim of the thesis is to determine whether and how much the selected independent variables affect the result of the selected economic activity, namely sales, number of orders and number of employees.