Daňová politika České republiky se zaměřením na daň z příjmů právnických osob

Abstract

The bachelor thesis is divided into 3 separate parts. The first part deals with taxes, especially with the tax system of the Czech Republic. Followed by a description of general characteristics of individual taxes, it aims to describe the tax policy of the Czech Republic and examine the individual taxes. The second part of the thesis explores in more detail corporate income tax, calculation of the resulting tax liability and options of tax optimization. The third part is practical and deals with the calculation of the corporate income tax liability of a particular trading company, a joint-stock company, and further explores the development of the tax liability during its operation on the market, followed by an analysis of the main factors influencing the resulting tax liability. The work also includes an annex, which contains a completed corporate income tax return for 2015.