Komparace daňového zatížení právnických osob v České republice s vybranými zeměmi Evropské unie

Abstract

The thesis focuses on the comparison of the tax burden of legal entities in the Czech, Slovak and Polish Republics. The aim of the thesis is to compare the tax burden of legal entities in the Czech, Slovak and Polish Republics. The theoretical part focuses on basic tax concepts, the tax systems of the Czech, Slovak and Polish Republics are described in detail, the thesis focuses mostly on corporate income tax, real estate tax and road tax and the calculation of these taxes. The practical part compares the methods of calculating corporate income tax, real estate tax and road tax on a model example of a company whose profit and loss is adjusted according to the legislation in force in the given country. The main result of the paper is the identification of differences in the tax burden of the model legal entity in these countries.