Komparace daňového zatížení korporátních daní u různých právních forem podnikání

Abstract

The theme of diploma thesis is comparison of the tax burden of corporate taxes at various legal forms of Business. The thesis is divided into two parts, theoretical and practical part. The theoretical part characterizes the individual legal forms of business and tax system of the Czech republic with focus on corporate income taxes. Practical part is focused on enumeration of tax obligations of individual forms of business and their next comparison.