Teoretické a praktické aspekty korporátní daně v České republice

Abstract

The goal of this submitted thesis is the analysis of corporate taxes in Czech Republic, setting optimal amount of tax liability for selected company Ostravské vodárny a kanalizace a.s., assessing development of their tax burden during selected period of time and optimising of their tax base. The theoretical part focuses on explaining terms like tax, taxes and their function, structure and classification. Also the theoretical part presents the tax system of the Czech Republic and the most important elements of corporate taxes. The practical part presents selected company Ostravské vodárny a kanalizace a.s. and their history, this part also shows amount of their tax base and tax liability. Tax liability cut suggestions and recommendations for the selected company are included in conclusion of the practical part.