Účetní, právní a daňové aspekty zneužití práva při přeměnách

The main goal of this dissetration is to research and describe the tax motives for the implementation of transformations and to contribute to the prevention of the abuse of these transactions to obtain tax benefits. The dissertation summarizes the commercial and legal framework of transformations, the accounting solution of these transactions and describes selected established areas of income tax, which may be the motive for the abuse of transformations for tax optimization. This mainly concerns the area of tax deductibility of interest expenses, manipulation of the accounting period, transfer of tax losses and payment of profit shares without their taxation. The published outputs, which are part of this dissertation, draw attention to problematic areas of legislative regulation of transformations, contribute to their solution and contain proposals for the amendment of the existing commercial, accounting, and tax regulation of transformations.