Komparace daně z příjmů právnických osob ve vybraných evropských zemích

Abstract

The diploma thesis deals with the comparison of corporate income tax in selected European countries. In the first part of this work, the basic characteristics of the income tax are clarified and then the structural elements of the corporate income tax are explained. These theoretical findings are further used for the next section of the theoretical part of this work and also for the practical part of the work. In the next theoretical part of this work, a comparison of the corporate income tax within the given countries is elaborated. In the practical part, a comparison of corporate income tax in selected countries is made.