Komparace korporátní důchodové daně ve vybraných zemích

Abstract

The diploma thesis is focused on the “Comparison of the Corporate Income Tax in Selected Countries”. Selected countries are the Visegrád Four countries, which include the Czech Republic, the Slovak Republic, the Republic of Poland and Hungary. The aim of the thesis is to analyze and compare the legislation of selected aspects that affect the final tax liability for the year 2020 in the country. In the theoretical part is described the definition of tax, the function of taxes in the economy, the amount of tax quota in the Visegrád Four countries and the basic characteristics of corporate income tax. The main content of the theoretical part is the legislative regulation of corporate income tax in the Visegrád Four countries. In the practical part of the thesis are compared the differences in the legislative regulation of corporate income tax of the Visegrád Four countries and then is calculated the final tax liability of these countries based on the model example. The conclusion of the thesis contains a comparison of the calculated tax liability and comparison of accounting cases that caused the difference in the tax liability.