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This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 - 2011. There were used separate financial statements of these companies for five periods from 2007 to 2011. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the income tax base and to find out the impact of taxation under profit in accordance with IFRS to total tax collection. We try to answer the main question: how would have changed the total income tax collection if selected companies mandatory using IFRS in their bookkeeping and financial reporting had used IFRS profit or loss without any deductions as a income tax base in years 2007 - 2011.

Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection