Daň z příjmů právnických osob v účetnictví společnosti s ručením omezeným v České republice a Ruské federaci

The work is devoted to corporate income tax in the accounting of a limited liability company in the Russian Federation and the Czech Republic. The aim of the thesis was to compare tax systems and to identify the key differences in accounting and tax regulation of limited liability companies in the Czech Republic and the Russian Federation. Several methods were used to fulfill the objectives of the work, including literary research of Czech and Russian legal regulations and laws, analysis of information from internet sources, comparison of main points related to the selected topic, analysis of calculations on examples of model company, deduction and synthesis. In this work a summary of obtained information was made, which pointed out differences in the issue of accounting and tax regulation in the examined countries. However, it is not possible to determine which tax system is more advantageous for a limited liability company, the Czech or Russian one. It depends primarily on economic operations, the form of accounting that businesses choose and also the methods of accounting.