Komparácia dane z príjmu právnických osôb v Českej republike a v Slovenskej republike

Abstract

The aim of the bachelor thesis was to analyse corporate income tax in two highly similar corporations, the first representing a taxpayer from the Slovak Republic and the other being a Czech tributary. The subsequent findings were then compared. At the start, tax systems of both countries were characterised, along with description of main and minor tax entities, followed by the nature of each tax. In its main body, the Thesis is then concerned with the definition of entities subject to the corporate income tax, it compares the entities, as well as the administrative duties and the theoretical process of calculation of the tax liability. The influence of macroeconomic factors, financial vitality, tax liability calculation and the options to lower the liability are the subjects of the final chapter.