Úprava výsledku hospodaření na základ daně z příjmu právnických osob v ČR a na Slovensku

The bachelor thesis deals with the issue of costs, deductible and creditable items and their impact on the tax base under Czech and Slovak legislation. The thesis first deals with the theoretical differences between the two legislations and demonstrates the accounting and the impact on the tax base with short examples. The second part of the bachelor thesis is a transformation of the theoretical part into a coherent example, which takes into account the accounting operations that a legal entity may encounter during the tax period. This chapter takes into account the effects of the items mentioned above on the tax base. The example concludes with the final calculation of the tax, the calculation of the advance payments of corporate income tax and, last but not least, when is the latest date for the legal entity to file its corporate income tax return and pay the tax due. The last part of the thesis evaluates the most apparent differences and assesses under which of the legislations a legal entity will achieve lower corporate income tax.