Společný konsolidovaný základ daně z příjmů právnických osob ve vybraných státech EU

Abstract

The aim of the thesis „The Common Consolidated Corporate Tax Base in Selected EU States” is to analyze the current status of selected parameters which affect the assembly of the tax base and future developments of these parameters, as seen by the European Union. The first section deals about the focus position of the European Union on the harmonization of direct taxes and basic description of the direction about common consolidated tax base for corporate. The second part analyses the current status of selected parameters which affect the assembly of the tax base. These parameters are analyzed in the Czech Republic, Slovak Republic and Poland. The final part describes the future development of the monitored parameters and evaluation of what the state has legislation in such a condition that is currently closest to the application of the common consolidated corporate tax base.