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Taxation of corporates in the Czech Republic and Austria
Anděrová, Veronika ; Finardi, Savina (advisor) ; Kábelová, Lucie (referee)
This bachelor thesis aims to determine and compare the tax burden of corporates in terms of tax on corporate profits in the Czech Republic and Austria. It consists of two parts. The first one is focused on introduction of the corporate tax structure in both countries. The second part compares the tax burden using real and fictitious indicators. The analysis of all obtained values shows that Austria is subject of higher corporate tax burden. Despite that, for some companies, other aspects, such as the possibility of group taxation in Austria, may be relevant.

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