Placení daní podnikatelským subjektem do veřejných rozpočtů

Abstract

Bibliography BOCK, Jan: Paying Taxes to Public Budgets by Business Entity [Bachelor's thesis]. Vysoká škola báňská - technická univerzita Ostrava. Faculty of Economics. Department of Public Economy. Tutor: doc. Ing. Petr Tománek, CSc. Level of professional qualification: bachelor. Ostrava, 2015. 80 s., 1 attachment.

Abstract This bachelor thesis ´Paying Taxes to Public Budgets by Business Entity´ deals with Analysis of the structure of taxes paid by a business entity in the Czech Republic and with the share of these revenues on the income of the state. The aim of the thesis is to determine the structure of the taxes paid by a multinational business entity, its sharing of the public budget and evaluation of influences acting on the amount of the paid taxes, and that from the internal perspective of the subject. An essential source for obtaining of relevant information for this work consists of tax laws, as well as special bibliographies deal with public finance regarding the theory and practice in the Czech Republic and thus forming the theoretical part of the thesis. The second part presents specific tax information paid by the business entity, which were provided directly by the company and its tax returns, in order to evaluation of the tax volume and tax types flowing to the public budget of the Czech Republic.