Stanovení a posouzení efektivní sazby korporátní důchodové daně v podmínkách České republiky dle vybraných segmentů

Abstract

The objective of the thesis is determination and assessment of the effective rate of corporate income tax in the Czech Republic according to the selected segments for the period 2012 – 2014. The thesis is divided into five parts including introduction and conclusion. In the second part are described the theoretical aspects of corporate income tax in terms of tax theory and in terms of tax legislation in the Czech Republic as well. The conclusion of this part contains an evaluation of corporate income tax in the Czech tax system through graphical representations. The third part is focused on the classification and characteristics of the methods by which is possible to quantify and evaluate the tax burden. Described methods are also mutually compared in the end of this part. The fourth part is devoted to the analysis of the effective rate of corporate income tax, first the effective tax rate is calculated and the econometric model is defined. The effective tax rate is also characterized by descriptive statistics, next there is tested the normality of the data and there is calculated Spearman’s correlation coefficient. The relation between effective tax rate and individual variables is evaluated by non-parametric tests: Wilcoxon test, Friedman test and Kruskal-Wallis test. The conclusion of this part is devoted to an overall summary of the results.