Vliv daně z příjmů právnických osob na vybrané účetní případy

The bachelor thesis deals with the impact of corporate income tax on the accounting of a business-type legal entity. The issue is current in the connection with the interest of legal entities to optimize their tax liability in the period of economic crisis and the preparation of a new law covering accounting, which will replace more than thirty years old legislation, the last major amendment of which took effect on 1 January 2016. The main objectives of the thesis are to identify the extent to which tax legislation affects a company's and to illustrate specific cases with practical examples that can also serve to deepen the reader's knowledge of the subject. The aim is also to analyze and evaluate the complexity of the legislation and standards related to the topic of the thesis and its evolution between 1993 and 2023. The objectives are met by analysing the legislation and preparing examples with solutions and diagrams illustrating the accounting procedure. For the analysis of complexity, the method of masuring the number of characters in the period is chosen and its evaluation is performed using a data visualization tool. The most significant conclusions of the thesis are the identification of a significant increase in the complexity of legislation and standards and the increasing number of exceptions and special provisions that often significantly affect the accounting and subsequent tax burden on the legal entity. The thesis also provides a comprehensive overview of common practical situations in which the reader of the thesis can gain a better insight through illustrative examples and their analysis and solutions. An area of possible deeper investigation may be the adjustments of the accounting profit (or loss) to the tax base and the calculation of tax payable.