Analýza optimalizace daňové povinnosti u korporátní daně v České republice

Abstract

This bachelor's thesis focuses on the tax liability optimization at corporate tax. In the theoretical part, the tax system of the Czech Republic and its individual taxes are first defined. Then corporate tax, its calculation and optimization options are described separately. In the practical part, the company EFG, s.r.o. is presented, where individual areas affecting the calculation of tax liability are analyzed and optimized. The resulting values are applied to the tax calculation and compared with non-optimized results. The aim of the bachelor's thesis is to analyze and optimize the calculation of corporate tax for a selected company in order to achieve the lowest possible tax liability. The aim is also to cover the issue from a theoretical point of view. Methods of description, analysis and comparison are used to achieve the aims.