Optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti

Abstract

The thesis deals with the optimization of corporate income tax in a selected trading company. In the introductory theoretical part, the tax and its function in the general concept are characterised. From the point of view of the legislative framework, the structural elements of corporate income tax are defined. This part emphasises the transformation of the tax base and the calculation of the tax liability. Subsequently, the work focuses on specific items that can be used to reduce the tax liability and optimise the tax base as such. The selected items are e.g. depreciation of tangible fixed assets, lump-sum expenses in the field of motor vehicles, statutory provisions, gratuitous transactions, tax-effective depreciation of receivables. Following this, the practical part analyses these areas on a specific selected business entity with the aim of evaluating the best possible option for their tax optimisation. In the final stage, the calculation of the corporate income tax before and after tax optimization is declared with an appropriate description of the variant used and the possible alternatives.