Právní úprava korporátního zdanění vybraných zemí eurozóny

Abstract

The topic of the diploma thesis is “The Legal Regulation of Corporate Taxation in Selected Eurozone Countries.” The aim of the thesis was to compare the corporate taxation in selected Eurozone countries and to suggest theoretical changes to the corporate taxation. The methods of analysis, comparison, and synthesis have been used to accomplish the aim of the thesis. The thesis is composed of five chapters. Factual basis for the thesis are outlined in the introduction. The theoretical framework of the thesis is defined in the second chapter, called “The Theoretical Base of the Corporate Taxation”. The tax issues and the legal basis of the European Union and the Eurozone are described in the second chapter, too. Five Eurozone countries have been chosen for the purpose of the thesis: Greece, Italy, Ireland, Portugal, and Germany. The third chapter, called “The Analysis of the Corporate Taxation in Selected Eurozone Countries”, deals with the corporate taxation of these five countries. The findings from the previous chapters are compared in the fourth chapter, called “The Comparison of the Corporate Taxation in Selected Eurozone Countries.” The fourth chapter is also focused on the suggestions for the theoretical changes to the corporate taxation. In the conclusion the entire results of the thesis are summarized.