Daň z příjmů právnických osob jako příjem veřejných rozpočtů

Abstract

The goal of this work is to evaluate the impact of corporate tax on public budgets by tax collection analysis and factors identification. Theoretical part describes the tax system, budget‘s structures, tax allocation and its functions, roles and principles. Corporate tax specifics including tax calculation and the way of collection is mentioned in the next part. The impact of economical and political decisions on effectiveness of corporate tax revenues are covered in the practical part.