Analýza a komparace možností daňové optimalizace v oblasti daně z příjmů v rámci aliance států Visegrádské skupiny

Abstract

The topic of the master thesis is Visegrad four tax system. The paper consists of theoretical and practical part. Content of the theoretical part is an explanation of concepts of personal and corporate income taxes in the Visegrad Four. In the first chapter are defined income tax’s structural elements in Czech Republic. The second chapter describes the tax system of the Visagrad four. Based on the analysis, the tax system in the Czech Republic can be considered advantageous within the Visegrad Four. In the practical part are then analysed income taxes. In conclusion these findings are summarised.