Komparace korporátního zdanění v České republice a Polské republice

Abstract

The topic of the thesis is to compare corporate income tax from the perspective of the Czech tax system and the Polish tax system and the characteristics of the Czech and Polish tax systems. In the theoretical part of the thesis, the chapters are further divided into subchapters, which include tax characteristics and tax classification. The thesis is mainly focused on direct taxes, especially corporate income tax. Our tax legislation is constantly evolving and every year legislators publish amendments in laws. These systems seem to be different from each other, the Polish system contains more taxes, such as forest, agricultural or tonnage tax, or a tax on the extraction of certain minerals that are not included in the Czech tax system. On 31 December 2013, inheritance and gift taxes, which are considered as property taxes in Poland, have been exempted in the Czech tax system. The theoretical part of the thesis was the starting point for the practical part of the thesis. In more detail we are analyzing individual parts of corporate tax in chapter 4.3 Comparison of corporate tax, from the legislative definition of tax to advances on tax. The current corporate tax rate is 19 percent in the Czech Republic (CZE) and Poland (PL). Some Polish companies may benefit from a reduced tax rate of 9 percent and benefit from additional advantages. Only small taxpayers and business start-ups can benefit from it. They cannot apply the reduced rate to income from capital gains, such as dividends, which are taxed at 19 percent. We consider it an advantage in the CZE to deduct the full loss from the tax base, but in PL it is possible to deduct only half the amount of this loss. Tax optimization is possible in the CZE by deducting discounts on disabled employees in two possible tariffs (CZK 18.000 and CZK 60.000), which is not allowed in PL.