Komparace daně z příjmů právnických osob v České republice a Slovenské republice

Abstract

This bachelor thesis deals with corporate income tax in the Czech Republic and the Slovak Republic. The main aim of this work is to compare taxation of corporate income according to actual legislatives of both countries. The first part of this thesis explains the theoretical basis that relate to the issue of this taxation. These theoretical basis are further applied in the practical part, which contains model examples and identification of differences in the tax systems of both countries.