Posouzení vývoje daňové povinnosti poplatníka korporátní důchodové daně v podmínkách České republiky

Abstract

This bachelor thesis is focused on assessing the development of corporate income tax liability in the Czech Republic over the period 2020 to 2024. The aim of the thesis is to evaluate the impact of legislative changes on the construction of the tax base and the final amount of tax liability of a model taxpayer. The methodology is based on a comparison of the tax burden across individual years and on the identification of key factors that influenced the amount of the tax base. During the monitored period, several legislative changes affecting corporate tax liability were introduced. Among the main cost items impacting the company’s financial result were accounting and tax depreciation as well as employee meal contributions. A significant change was the adjustment of the limit for the tax-deductible value of donations and a modification of the corporate income tax rate.