Analýza daňového systému České republiky se zaměřením na daň z příjmů právnických osob

Abstract

The aim of thesis is analyze tax systém of the Czech republic with a more detailed specification on corporate income tax. Another aim is to evaluate the tax liability of the selected limited liability company in the analysis of practical aspects of this tax. In the first part, the tax system of the Czech Republic is defined, individual taxes are also characterized. Part two is specifically focused on corporate tax and therefore deals with the theory of this tax. In the third and last part, the calculation of the tax liability at XYZ, s. r. o is made. There are also tax liabilities and profits before tax from 2007 to 2017, and time series analysis is performed.