National Repository of Grey Literature 3 records found  Search took 0.01 seconds. 
Comparison of Corporate Taxation in the Czech Republic and the United Kingdom
Štěpánková, Zuzana ; Skálová, Jana (advisor)
This master thesis deals with the comparison of corporate taxation in the Czech Republic and the United Kingdom. In the first chapter, the terms tax and tax system are described and the Czech and the UK tax systems are analysed and compared. The second chapter deals with corporate taxation, its history and current trends. It is deeply focused on the corporate taxation in the observed countries. In the third chapter the deferred tax is explained and the impact of corporate taxation rules on deferred tax is analysed. The crux of my thesis lies in the evaluation and comparison of both systems of the corporate taxation.
Faktory ovlivňující výši inkasa korporátní daně v České republice
Kšicová, Lucie
The main topic of this diploma thesis is tax competition in the field of corporate tax. Its first part, among others, describes parameters, whose influence on tax collection was analysed by authors in different periods and judicatures. The importance of selected factors in the circumstances of the Czech Republic between 1998 and 2012 is then tested by multivariate regression analysis. The results show that - despite of expectations - statutory tax rate together with level of profit of companies are not the only key determinants. Other parametres describing openness of the international trade, level of investitions, national productivity rate or deficit of the national budget play their role as well. Based on these results, recommendations for the authors of the tax politics are presented.

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