Zhodnocení postavení daně z příjmů právnických osob ve veřejných rozpočtech

Abstract

his Bachelor thesis deals with the taxation of corporate income tax. It describes the tax system of the Czech Republic, explains the basic concepts, history, taxes, tax definition, the importance of taxes, their functions and principles. The second chapter is devoted tofurther tax on corporate income tax payers' designation, the definition of income, taxcosts and revenues. Distribution of money for profit and nonprofit entities. It defines the different types of assets in enterprises. It also explains the possibility of reducing the tax base of tax rebates and tax credits. To determine the profit and tax obligations.

The practical part deals with the tax flows from the corporation. The paper provides an overview of tax revenues in public budgets from 2005 to 2009. There is alsodismantled budget destination tax, how much money goes into the budgets for the exercise of devolved government. Part of the thesis deals with the developments in the tax rates. Comparing rates and tax revenues in the period 2005-2009, and the effect of lowering the tax rate on income tax. End of bachelor thesis deals with the development of grossdomestic product and income taxes on corporate income in public budgets. Analyzingthe degree of linear dependency income tax on corporate income in GDP. I examinethe signs of financial crisis and the anti-crisis measures of the government to taxrevenue.