Komparace korporátní důchodové daně ve vybraných zemích Blízkého východu

Abstract

This diploma thesis focuses on a comparison of corporate income taxation in selected Middle East countries. The theoretical part defines the basic aspects of income tax, including its categorization and the characteristics of its structural elements. The practical part includes an analysis of corporate taxation in Jordan, Saudi Arabia, Oman, and the United Arab Emirates. Subsequently, a model example of a fictitious company is constructed to calculate the effective tax liability in each of the selected countries. The results of these calculations are compared in order to assess the relative tax attractiveness of the individual jurisdictions. The aim of the thesis is to provide a comprehensive overview of the tax systems of the analysed countries and to compare their impact on the level of corporate taxation. To achieve this aim, methods of description, analysis and comparison are used.