Transformace účetního výsledku hospodaření na základ daně

Abstract

Bachelor thesis on transformation of accounting economic income to the tax basis is divided into three parts. The first one, a theoretical one, is focused on methods of findings accounting profit and its adjustments to the tax base for natural person and legal entity. In the second one, practical part, is calculated the tax burden on corporation, on person who is keeping accounting, on person who is keeping tax evidence and person who is applying costs such as percent of income. The next chapter is dedicated to comparison detected results and to basic possibilities how to optimize the income tax.