Optimalizace uplatňování daňové ztráty

The aim of this bachelor thesis is to optimize the application of deduction of tax loss taking into account other tax deductions and tax reliefs. The first two parts are based primarily on Act No. 586/1992 Coll., on income taxes. They define the conditions for the application of the deduction of the tax loss, of the expenses (costs) from tax base by the realization of research and development programs, of the donation and of the tax reliefs. The third and last chapter applies these knowledges at the optimalization of the application of deduction of tax loss. The optimization is performed for two fictitious tax payers of the corporate income tax. The intention is to find the optimal combination of deductions and tax reliefs, when the taxpayer minimizes tax liability after taking into account the possibility of the additional tax assessment as a result of the tax audit. A procedure that reduces the disadvantage of inability to use the tax deduction against an additional increase in tax during the tax audit is set at the end of this thesis.