Korporátní zdanění v České republice a Velké Británii

Abstract

The bachelor thesis deals with a problem of the tax system of the Czech Republic and the Great Britain with a focus on Corporate Tax or Corporate Income Tax, which is part of both tax systems and belongs to the group of direct taxes. The aim of this work is to analyze the Corporate Tax and then to compare this tax and evaluate similarities and differences. The thesis is divided into three parts. At first, the thesis explains the basic elements of the tax systems. The next part is devoted to the characteristics of individual taxes of the tax system of the Czech Republic and Great Britain. The conclusion of the bachelor thesis is focused on comparison of Corporate Tax of the Czech Republic and Great Britain with model examples of Corporate Tax and the most important differences and similarities.