Zdanění příjmů právnických osob a jeho vliv na zahraniční investice v České republice a ve vybrané zemi EU za sledované období

Abstract

The bachelor thesis deal with the income taxation of legal persons and its impact on foreign investment. It is aimed for comparison two member states of the European Union, the Czech Republic and Slovakia between 2007 and 2015. In the theoretical part are defined basic concepts of corporation tax. The practical part is focused on the comparison of the evolution of the tax rate of corporate income tax and on the evolution of foreign investments, as well as the way of calculating the corporate income tax in both countries over the reference period.