Mária Melková

Bachelor's thesis

Daňová strata podľa zákona o dani z príjmov

Tax loss under the Act on Income Tax
Abstract:
Bachelor’s thesis is focused on the area of income tax , namely the tax loss. The goal of this thesis is to show the possibility of creating tax losses and tax loss for use as a tool to optimize the tax base . The thesis is divided in three chapters . The first chapter focuses on the income tax as an important element of the tax system of the Slovak Republic . According to current legislation identifies …more
Abstract:
Bakalárska práca je zameraná na oblasť dane z príjmov, menovite na daňovú stratu. Cieľom bakalárskej práce je poukázať na možnosti vytvorenia daňovej straty a na použitie daňovej straty ako nástroja na optimalizáciu základu dane. Práca je rozdelená na tri kapitoly. Prvá kapitola je zameraná na daň z príjmov ako dôležitého prvku daňovej sústavy Slovenskej republiky. Na základe platnej legislatívy pomenúva …more
 
 
Language used: Slovak
Date on which the thesis was submitted / produced: 6. 5. 2014

Thesis defence

  • Date of defence: 11. 6. 2014
  • Supervisor: JUDr. Tatiana Kubincová
  • Reader: JUDr. Marian Korytiak

Citation record

Full text of thesis

Contents of on-line thesis archive
Published in Theses:
  • světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Vysoká škola regionálního rozvoje a Bankovní institut – AMBIS, Bankovní institut vysoká škola SK

Banking Institute/College of Banking

Banking Institute/College of Banking SK

Bachelor programme / field:
Banking / Legal Administration in Undertaking