Odložená daň v účetnictví

Abstract

The aim of this thesis is the analysis of deferred taxes from a theoretical and practical point of view. The work is based on the characteristics of the deferred tax and its development, current legislation and methods of calculation. The practical part is focused on the calculation of deferred taxes in a particular company and demonstrates the importance of deferred taxes in terms of accounting profit and on source production for any higher tax liability in the future. The aim is to show why it is important for the company to bill deferred tax.