Analýza daňové politiky České republiky se zaměřením na daň z příjmů právnických osob

Abstract

The thesis deals with the analysis of the tax policy of the Czech Republic focused on corporate income tax, especially in the selected trading company. The thesis is divided into theoretical and practical part. The aim of the theoretical part is to define tax concepts and explain the process of finding out the economic results where it follows the practical part, in which the aim of the thesis is to evaluate the selected company, calculate tax liability, perform correlation analysis, compare the development of corporate income tax and make changes for the future. The thesis compares the development of tax liability from the founding of the company to the present day and analyzes possible factors that may have been the cause of these changes. The thesis is also focused on the development of the tax liability of a particular company with a corporate income tax collection in the Czech Republic. The company is currently very prosperous, so it should consider opening a branch in the Czech Republic and also accepting a new electrician and also buying a new car for distribution. The thesis is suitable for future entrepreneurs who are interested in starting a business. The methods of characterization, comparison, analysis, deduction, synthesis and correlation were used.