Optimalizace daňové povinnosti daně z příjmů právnických osob v obchodní společnosti

Abstract

The thesis is focused on corporate income tax optimization. The goal was to find an effective way to lower taxes of a selected business by analysis of selected laws and specialized literature. The theoretical part of this thesis finds and describes selected expenses of a company and looks for an effective way to use these expenses as costs approved by tax laws. In the next part are these findings used and applied on a selected real business. Every suggested optimization contains possible lowering of tax liability. The future impacts of leadership decisions are evaluated in the last section of the thesis. In the conclusion of the thesis are evaluated the possible impacts of all designed optimizations which lead to lower the tax duty.