Tax and Accounting Aspects of Corporate Transformations with a Focus on the Issue of Deferred Tax

This thesis focuses on the tax and accounting aspects of corporate transformations, with an emphasis on the issue of deferred tax. The aim of the thesis is to analyze the legal, accounting, and tax framework of transformations according to Czech legislation and accounting regulations, and to evaluate the methods of creation, calculation, and reporting of deferred tax during the revaluation of assets and liabilities through practical examples. The theoretical part defines basic terms and legal regulations related to transformations and deferred tax, further describes accounting and tax procedures, approaches to asset valuation, and specifically discusses the grossing of deferred tax as a lesser-known but practically significant concept. The practical part is based on the analysis of a selected sample of transformations and a detailed examination of specific cases. Deferred tax calculations are presented on real-life mergers, and the impact of different approaches in its determination and reporting is assessed. The results show that inconsistent consideration of the tax effect in expert opinions can lead to significant discrepancies in reporting.