Diplomová práce / info:eu-repo/semantics/masterThesis
Osoba oponující práci:
The aim of the diploma thesis is based on the tax treatment of a legal entity, namely from two basic perspectives, first by means of an illegal path marked as tax evasion, but also from a legal point of view, is tax optimization. In the theoretical part is presented and specified the current state of the accounting and tax system in the Czech Republic. In addition, the structure of corporate income tax is deeper and more specific accounting procedures. We cannot ignore the main content of tax evasion theory to the topic of tax control and the relatively new concept of Electronic Revenue Records to the Czech Republic. The application part of the thesis is divided into two basic levels, as I have already mentioned the legal and illegal side of the tax structure. The issue of tax evasion is currently very much discussed, as evidenced by many findings by tax administrators and judges of the Supreme Administrative Court of the Czech Republic, which I also reflected in my thesis in practical part as examples.