Optimalizace daně z příjmů právnických osob ve vybrané obchodní společnosti

Abstract

This thesis deals with the issue of corporate income tax optimization, focusing on a selected business company. The aim of the thesis is to identify legal options for tax optimization that lead to a reduction in tax burden while complying with the current legal framework in the Czech Republic. The theoretical part explores the legislative basis of corporate income tax, including key definitions, optimization methods, and their legal and ethical aspects. The practical part provides a detailed analysis of the tax burden of the selected company, examining key items that influence the tax base (e.g., fixed assets, employee benefits, reserves, research and development). Based on this analysis, specific optimization strategies are proposed to make effective use of available tax tools. The conclusion summarizes the benefits of the recommended measures and evaluates their impact on the company's financial position.