Komparace korporátní důchodové daně ve vybraných daňových jurisdikcích

Abstract

The theme of this bachelor thesis is the comparison of the tax burden of corporate income tax. Corporate income tax is an inseparable part of the economy, which makes it currently one of the frequently discussed topics. The main objective of the thesis is to describe the legislative regulation and the comparison of the tax burden on corporate income tax in the Czech and Slovak republics. The theoretical part of the work describes the basic aspects of tax on the basis of corporate tax legislation, first in the Czech Republic and then in the Slovak Republic. The practical part of the work includes the comparison of individual aspects of the tax and the calculation of the tax of the selected company based on the legislation of both countries. The calculation emphasizes the differences resulting from the comparison of legislation of the selected countries.