Daň z příjmů právnických osob jako korporátní důchodová daň v České republice

Abstract

This bachelor thesis deals in its theoretical part with the formation of taxes and the development of the tax system of the Czech Republic or the Czechoslovak Republic, and primarily the development of legislation in the field of corporate taxation, as well as the development of the corporate tax rate in the Czech Republic. In the practical part, this bachelor thesis focuses on the development of the real tax liability of the selected company in the tax periods 2015-2019, followed by a comparison whether the company applied the tax optimization to its fullest. And at the end of the fourth chapter of this bachelor thesis there is the calculation of the tax liability prediction for the immediately following tax period, the tax period 2020. This prediction was calculated using a statistical method - Regression Analysis.