Daňové pobídky korporátní daně v zemích Evropské unie

Abstract

Topic of my thesis are investment tax incentives in the European Union countries. My main objective is to analyze and evaluate investment tax incentives in years 2004 – 2010 in EU countries. We will describe changes in its history and evaluate these changes.

In the first chapter I was dealing with definition and characteristics of corporate income tax in the Czech Republic. Apart from characteristics, I also aimed at efficient tax rate. The end of this part is about investment tax incentives in the Czech Republic.

Second chapter describes incentives which were used in EU countries or still are. I did a research on tax investments of each EU country except the Czech Republic. I was dealing with incentives which were in use from 2004 to 2010.

In the last, third, chapter my aim was to analyze information about countries from the first and second chapter in the years 2004 to 2010. Method of research I used in this chapter is called the scaling. In this chapter I set a hypothesis about investment tax incentives and its evolution between years 2004 – 2010. My hypothesis was not confirmed because I was not able to proof decreasing tendency in investment tax incentives in the years 2004 to 2010 in all EU countries.