Vliv daně z příjmů právnických osob na příjmy veřejných rozpočtů

Abstract

This thesis explains basic principles and function of tax system in the Czech republic, the main target is analyse of income corporate tax rate and their impact on the revenue of public budgets. First, the thesis inform about history of taxation with a consequent emhasis on the development of tax system in the Czech republic. Next part of the work deal with corporate tax. For comparsion is analyzed tax corporate income in neighboring European countries for the period 2000 – 2009. Detail analysis of the share selected CIT in the central budget and local budgets. The thesis explain Laffer Curve and its confirmation or refutation in our conditions. In conclusion there is given the European Commision´s initiative, which aims to unify corporate taxes in EU countries.