Stanovení firemní důchodové daně vybraného ekonomického subjektu

Abstract

The topic of the thesis is the determination of the corporate income tax of the selected economic subject. The primary aim of the bachelor thesis is finding and determination of a final tax liability in the form of corporate income tax of the selected economic subject per particular period of time. Tax liability is determined on the basis of data provided by selected subject arising from his accounting sheets concerning the year 2014. In the theoretical part of the thesis the corporate income tax in the Czech Republic and the method of calculation of the tax liability connected with this tax are defined. Practical part contains calculation of tax liability in selected subject’s case. Subsequently, the tax return concerning the corporate income tax is filled in, and so that it is possible to claim a calculated tax liability at the particular tax administrator.