The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:85934 |
| Date | January 2009 |
| Creators | Kuchynková, Jitka |
| Contributors | Marková, Hana, Zajíčková, Miroslava |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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