Zdanění příjmů právnických osob a jeho vliv na příjmy státního rozpočtu České republiky a ve vybrané zemi EU za sledované období

Abstract

Bachelor´s thesis deals on the corporate income tax and the subsequent comparison of the impact of the tax on the income of the state budget in the Czech Republic and the Slovak Republic. The first part deals with the taxation of the corporate income and the state budget of the Czech Republic. The next part defines the basic theoretical terms concerning the state budget and the general characteristics of taxes. The second part has the same structure as the first part. It is not focused on basic theoretical terms and deals with problems CIT and the state budget in the Slovak Republic. In the practical part is carried out the comparison of the two countries with the aid of the analysis in the field of taxation, tax rate, the resulting tax obligation and it is used the comparison to assess the impact of this tax on the incomes of the state budget.