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Tax base of corporate income tax
Zajíčková, Miroslava ; Kohajda, Michael (referee) ; Boháč, Radim (advisor)
74 Summary Income Tax Base of Legal Persons Legal regulation of tax base in our conditions is very complex and instable, because tax laws are being adjusted every year. The biggest problem in my opinion are references to Accountancy Act, because the amendments of this act have brought many new elements to accounting, that result in an inevitable need of performing non- accounting operations during the calculation of tax base for legal persons. Furthermore, I am not sure, whether the current tendency of decreasing the tax rate, can be sustained, particularly in the conditions of the present complicated economic situation. The impact on public budgets in the Czech Republic is the question. It is positive, when the setup of tax law reflects the current situation, but I think that too frequent changes to the taxation system - as they were done in the last years - do not suit the legal certainty. It is necessary to introduce regulation, that will be stable and simpler, because the present Income Tax Act is confused and unnecessarily complicated. I think that the proposal of a new Income Act, in its current shape, gives hope for taking the right direction. The Commission's proposal of common common consolidated corporate income tax base is a good idea, but it can also be a danger. It is necessary to consider...
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