Komparace korporátní důchodové daně ve vybraných zemích

Abstract

The theme of this diploma thesis is the comparison of the tax burden of corporate tax. The main objective of the thesis is to compare the tax burden on corporate income tax in the Czech Republic, the United Kingdom of Great Britain and Northern Ireland, the Federal Republic of Germany and the Slovak Republic. The reason these countries are elected is the great availability of data and personal sympathy for these countries. The objective of this work is to describe the taxation of these countries and to show individual differences in corporate tax.