Daňový systém České republiky se zaměřením na daň z příjmů právnických osob

Abstract

The purpose of this thesis is to look into the Czech Republic’s taxation system, examine legislative changes in income taxes and analyze corporation tax, including calculation of corporation tax and optimization. To achieve these goals, this thesis proceeds systematically according to three parts. The first part deals with a theory concerning taxation system of Czech Republic as a function of taxes, their structure and particular taxes. The second part targets the characteristics of personal income tax and corporation tax and looks into the problematic of depreciation. The third part contains the calculation of corporation tax, possible optimization, and it also contains comparison of this calculation and the calculation of personal income tax. The contribution of the first two parts is characterization of particular taxes and focusing on corporation tax. The contribution of the third part is a more easily understandable calculation procedure for calculating corporation tax and completing corporation income tax return form. The main contribution of this thesis is using the information from the first two parts and applying it in the third part in specific cases and in completing corporation income tax return form.