Systém zdanění českého průmyslového podniku

Abstract

The subject of the master’s thesis is to find a compromise between the tax rate of the corporate income (joint-stock company) and the tax rate of natural person income (shareholders). The next aim of the master’s thesis is the analysis of impacts of investment incentives on the Czech Republic, the positive and negative impacts on the Czech economy. In the theoretical part, the tax is defined as an economic category, its function in the free mar-ket economy, its classification, principles and tax policy, tax haven, is specified. Capital in-vestments are also defined in this section. In the practical part, the corporate income tax and natural person income tax is analysed; how high the tax rate is, what its object and its assess-ment base is like. Furthermore, a comparison is drawn with taxation of selected countries of the European Union and the USA. The area of direct foreign investments is also monitored in this section.