Komparace korporátní důchodové daně ve vybraných zemích

Abstract

The theme of this diploma thesis is the comparison of the tax burden of corporate tax. Taxation of companies is a rather discussed topic in many countries, especially with regard to taxes on corporate income and a tremendous impact on the business itself, in particular the development of the business sector. The aim of the diploma thesis is to compare the tax burden on corporate income tax in the Denmark, Norway, Finland and Sweden. The main task of this thesis is the description of the taxation of these countries and the subsequent comparison. The content of the theoretical part of the thesis is a description of the legal regulation of corporate income tax. In the practical part, a comparison of tax aspects is created, and there is also a calculated example of a model company, which is then compared in the context of corporation tax taxation in the surveyed countries.