Optimization of firm´s tax liability

The main objective of this Master's thesis is to analyze the regulation of tax liability of legal person and on the basis of the analysis to reveal opportunities for optimization of the tax liability by means of practical examples of the application of tax optimization. To achieve this objective, the work is divided into five main chapters. The purpose of the first four chapters is to provide a sufficient theoretical base connected with tax optimization. This section begins with the interpretation of general problems of the theory of corporate taxes, which gradually passes into the interpretation of more specific areas. In the following part of the work the selected methods of tax optimization are used on illustrative numerical examples, the conditions for the application of optimization methods are determined and the situation before using the optimization and after the use is compared. The conclusion summarizes the possible ways of reducing the tax burden of the firm and the possibility of their practical use