Daň z příjmů právnických osob (daňové úniky, daňová optimalizace a jejich souvislost s účetnictvím)

The Diploma thesis deals with the tax optimization and tax evasion relating to corporate income tax from the perspective of business entities who keeps accounts. Specifically, it is based on the legislation in force for the Czech Republic and is focused on the transformation process of accounting profit to the tax base of corporate income tax and the related possibilities of tax optimization or tax fraud. First chapter defines corporate income tax, its position in the tax system and the principle of its calculation. Historical development of corporate income tax and main changes of related regulations in 2013-15 have also been introduced in this chapter. Second chapter deals with tax evasion. Beside its definition, causes and measurement methods it also presents statistical data relating to tax audits and tax offenses. Last chapter of the thesis introduces the most common expenses and revenues whose tax deductibility or non-deductibility influences the calculation of corporate income tax. This chapter also introduces practical examples of tax evasion which were solved by the Supreme Administrative Court.