Optimalizace daně z příjmů právnických osob v podmínkách vybrané obchodní korporace

Abstract

This bachelor thesis deals with corporate income tax in the Czech republic and its application in a selected business corporation with the fictitious name DK, s.r.o. The aim of the thesis is to analyze the calculation of tax liability in this corporation and to propose tax optimization options. The theoretical part is devoted to the definition of basic tax concepts, characteristics of the tax system and tax construction. The correct procedure of determining the tax base and the amount of tax according to the current legislation is explained. The practical part focuses on the corporation DK, s.r.o., for which the procedur efor calculating corporate income tax is described and then specific tax optimization options are identified. For example, the methods of tax depreciation, the use of items reducing the tax base or the use of tax deductible expenses are analysed. The thesis assesses how these measures may affect the tax burden of DK, s.r.o. corporation. The results show that the correct use of tax optimization methods can bring tax savings to the corporation without violating the legislation.