Analýza korporátní daně a její optimalizace v Bulharsku s přesahem se zahraniční účastí

Abstract

The bachelor's thesis deals with the analysis of the tax of legal entities in Bulgaria, a comparison of taxations, the amount of tax, of legal entities in Bulgaria and the Czech Republic. The theoretical part, the second and third chapters, deals with the general basis of taxation of natural and legal persons. In the practical part, examples for the calculation of taxes for legal entities in Bulgaria and the Czech Republic with domicile there are given in the first round, and then they are compared with each other. In the second round, there is an example of a Bulgarian subsidiary, doing business in Bulgaria, but domiciled in the Czech Republic. In the third round there are individual taxations in the Czech republic and in the Bulgaria of a natural person as a cost of a legal entity.