Daňová soustava ČR se zaměřením na daň z příjmů právnických osob

Abstract

Bachelor thesis presents the problems of tax system in the Czech Republic, from clarifying what the term system implies to the basic characteristics of the tax system taxes. The first chapter is devoted to the tax system and a general description of terms related to taxes. The second part focuses on the individual taxes and the definition of basic elements of these taxes. In the final part is the detailed specification of the tax on corporate income, which includes the tax period, subject to tax, tax base and other structural elements. There are also a rule for filing a tax return with instructions to fill in the form of tax return. The work is presented as an example, according to which the tax return income tax can be completed.