Daň z příjmů právnických osob v podmínkách vybrané obchodní společnosti

Abstract

The bachelor thesis examines how corporate income tax works and how this tax is applied to a selected business company. The aim of this thesis is to characterize the tax system of the Czech Republic, along with a more detailed focus on corporate income tax. Furthermore, the aim is to describe how the tax liability of the selected company is determined and to propose measures that would lead to its reduction. The first part of the thesis describes taxes and the tax system in the Czech Republic. The second part describes the corporate income tax in more detail, including, the design elements of the tax, the calculation procedure and the possibilities of optimizing the tax liability. The third part is the practical part, which presents the calculation of corporate income tax of the Selected Commercial Company Ltd. for the year 2021 and the possibilities of applying tax optimization.