Daňová reforma korporátní důchodové daně v ČR

Abstract

My subject of bachelor´s thesis is Tax reform of corporation income tax in the Czech Republic. The primary purpose of my bachelor´s thesis is description of corporation taxation in the Czech Republic and the secondary purpose is creation and appreciation of suggestion of change in the corporation taxation. In the first part I devoted to the theoretic look in the questions noted above. I was interested in classification of taxes, historical evolution of taxes with a view to corporation tax, characteristic of corporation tax, systems of corporation tax and methods to abolition of double taxation. In the second part I focused on the present state of corporation tax in the Czech Republic and harmonisation and coordination of corporation tax. In the third part I introduced present suggestions of disapproved changes, the present state of corporation tax in the European Union, my suggestions of change in the corporation taxation and analysis of political continuity of my suggestion of change.