Problematika přechodu z daňové evidence na účetnictví podnikatelů

Abstract

The bachelor thesis is focused on theoretical analysis and application of changeover from tax evidence system to business accounting, in light of tax and accounting, including explanation of theoretical concepts related with changeover. In this thesis are highlighted all obligations associated with changeover including mandatory forms. Components of work is process of changeover on a fictitious company including final tax effect and tax optimization of tax base.