Capital companies in the Czech republic: accounting and taxation specifics

This Bachelor's thesis describes the specific accounting operations that limited liability companies and joint-stock companies may deal with and explains the influence of these operations on the tax liability of capital companies in terms of income tax. The thesis is divided into three chapters. The first chapter generally characterises capital companies in connection with Act No. 90/2012 Coll., on Commercial Companies and Cooperatives (Business Corporations Act), with focus on aspects that affect the accounting and tax liability of these companies. The second chapter theoretically describes selected accounting operations that are specific to the capital companies, and the last chapter includes demonstration of these operations on a specific example of a model company.