Komparace korporátní důchodové daně ve vybraných zemích

Abstract

The diploma thesis is focused on the comparison of the tax burden of corporations in the Czech Republic, Slovakia, Austria and Germany. In the theoretical part, the structural elements of the corporate income tax are characterized, first in general, and then individually in each country. The practical part is focused on comparing the impact of corporate taxation on taxpayers in selected countries. The comparison is made through a model example of a fictitious company. Based on the analysis of the results, it is found that the most tax-burdened company would be in Germany, mainly because of the highest tax rate. This would be followed by a company in Austria with the second highest tax rate, then in Slovakia, and the lowest tax burden on the company was recorded in the Czech Republic. This is due not only to the lowest tax rate, but also to the possibility of using the largest number of reducing and deductible items.