Komparace konstrukčních prvků daně z příjmů právnických osob v České republice a Německu

Abstract

Thesis deals with the corporate income tax in the Czech Republic and Germany. The aim of this thesis is to introduce the structural elements of this tax with focus on advantages and disadvantages of the way of regulation, on comparison of the complexity and intelligibility for the taxpayers and on evaluation of the burdening the taxpayers with tax in both countries. Thesis is divided into 3 chapters except introduction and conclusion. Tax systems of both countries are defined in the first chapter. One part of this chapter is also devoted to income taxes, personal income tax and corporate income tax. Following two chapters are considered the main ones. There are described structural elements of the corporate income tax in Czech Republic and Germany, their analysis and comparison.