Faktory výnosnosti daně z příjmů právnických osob

Abstract

This thesis deals the factors that affect the size of tax revenues from corporate income tax in the Czech Republic in a time series from 1993 - 2014. The main factors are the tax rate and subsequently square tax rate. If confirmed, these items depending on the tax revenue from corporate income tax, we can construct Laffer curve for the Czech Republic. Other factors to be assessed include: the size and profitability of the corporate sector, tax evasion, the rate of incorporation and the cyclicality of economic growth.