Analýza vlivu daně z příjmu na ekonomický růst v České republice

Abstract

The topic of the bachelor's thesis is to analyze the impact of corporate income tax on economic growth in the Czech Republic. The theoretical part of the bachelor's thesis elaborates the theoretical definition of taxes, their division into direct taxes and indirect taxes, the legal framework of corporate income tax is defined, as well as the historical development of the rates of this tax. The theoretical part also defines economic growth. The practical part of the thesis conducts a research analysis on the impact of corporate income tax on economic growth, especially in the Czech Republic. Subsequently, the author of the bachelor's thesis evaluated the information obtained from the research and proposed possible improvements to tax policy focused on corporate income tax in the Czech Republic. The author further summarized the results and their significance for economic practice.