National Repository of Grey Literature 1 records found  Search took 0.00 seconds. 
Comparative study of corporate income tax in the Czech Republic and Belgium
Müller, Šimon ; Jirásková, Simona (advisor) ; Molín, Jan (referee)
The subject of this bachelor thesis is corporate tax issue. The thesis defines this tax, analyses the basic principles of income statement´s earning´s conversion to the tax base, and provides its comprehensive technical insight. Next, this study refers to the fact that there are different approaches to corporate taxation throughout the European Union. In this context, a substantial part of the study is dedicated to a comparison of corporate tax in the Czech Republic and in Belgium. In conclusion, the steps towards harmonization of corporate tax are introduced, namely the CCCTB(Common Consolidated Corporate Tax Base).

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