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Komparativní analýza daňového základu korporátní daně v zemích Visegrádské čtyřky / Comparative Analysis of the Corporate Income Tax Base in the Visegrag Four Countries

The diploma thesis deals with the tax system in the Visegrad Four countries, specifically with the determination of the corporate income tax base and their comparative analysis. The thesis provides characteristic of items involving the corporate income tax base in Hungary, Poland and the Slovak Republic. Subsequently, these items are compared, and the comparison also includes determination of the corporate income tax base in the Czech Republic. Further, the thesis also analyzes the impact of legislative regulations of the corporate income tax base on the tax base width, the effective tax rates and the tax revenue in these countries.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85956
Date January 2010
CreatorsKlossová, Šárka
ContributorsLáchová, Lenka, Dugová, Alena
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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