Browsing by Author "Jirčíková, Eva"
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- ItemPřechod z daňové evidence na vedení účetnictví(Technická Univerzita v Liberci, 2009-01-01) Jirčíková, Eva; Horák, JosefThe topic of this diploma thesis is the description of the transition process from the tax evidence to the bookkeeping. The theoretical part contains the main characteristics of the tax evidence and of the bookkeeping including the comparison of the main differences between them. In addition, particular advantages and disadvantages of the bookkeeping with respect to the tax evidence are discussed and the motivation for the transition from the tax evidence to the bookkeeping is given. I describe the transition process with considering its possible consequences and, in particular, the theoretical possibilities of the minimization of the tax impact are proposed. The theoretical knowledge from the first part is subsequently applied in the second part of the diploma thesis to particular cases of two businessmen who use the tax evidence. It contains the simulation of the data transition from the tax evidence to the bookkeeping that was made on 1st January 2009. The analysis of the real tax impact brought to those businessmen is performed with the particular interest paid to the increase of the income tax and health and social insurance. The proposed optimization should reduce the additional increase of taxes and tax payments.
- ItemPřechod z daňové evidence na vedení účetnictví(2009-01-01) Jirčíková, Eva