Tax Impact on Business Planning

Bc. Olga Trush

Master's thesis

Abstract:

In nowadays within the frame of the instability of market economy and practice of increasing of taxes to the enterprises the tax impact is an important part of business planning. At the moment when company is trying to decrease the tax impact and increase the revenue, we get terms as "tax optimization", "tax minimization", "tax planning”, the purpose of which is to reduce the value of alienated money in favor of the government. All of these terms were created to legally decrease the tax impact and let companies choose the more profitable way. The aim of this diploma thesis is to learn the Czech tax law, analyze the companies’ data. Based on the evaluation and analysis of obtained information of selected company, one of the aims of this thesis will be offer the best way of the tax optimization.

Abstract:

In nowadays within the frame of the instability of market economy and practice of increasing of taxes to the enterprises the tax impact is an important part of business planning. At the moment when company is trying to decrease the tax impact and increase the revenue, we get terms as "tax optimization", "tax minimization", "tax planning”, the purpose of which is to reduce the value of alienated money in favor of the government. All of these terms were created to legally decrease the tax impact and let companies choose the more profitable way. The aim of this diploma thesis is to learn the Czech tax law, analyze the companies’ data. Based on the evaluation and analysis of obtained information of selected company, one of the aims of this thesis will be offer the best way of the tax optimization.

Keywords

Taxes, Tax system, Czech legislative, Tax optimization, Tax planning, International tax planning

Language used: English

Date on which the thesis was submitted / produced: 28. 4. 2017

Thesis defence

• Date of defence: 19. 6. 2017
• Supervisor: MBA Jaromír Stemberg
• Reader: Ing. Eva Cipovová, Ph.D.

University of Finance and Administration

Master programme / field:
Economics and Management / Business Management and Corporate Finance