Nový daňový řád a jeho vliv na podnikatelské subjekty

Abstract

The aim of the diploma thesis is compared “tax code” and already invalid “law ontax administration”. In my thesis I describe changes in these two laws which are concerns sanction and also changes in tax code. In individuals chapters are built overviews on the level of sanctions arising from the tax code an accounting act. There are created to control the timing analysis of tax documents and included the company’s expenses for staff training. Based on the review sanctionsanalysis and mentioned cost for staff training there is build calculation of total costs in company per year and the consequent sanctions impact accordance with law of tax management and charges a tax code.