Daňové aspekty v procesu publikování literatury

This diploma thesis deals with the tax aspects of the literary publishing process in an international environment with a focus on the member states of the European Union. The main aim of the thesis is to analyze and quantify the tax impacts associated with publishing fiction abroad in relation to the individual entities involved in the publishing process, particularly the author, publisher, distributor, and final consumer. The thesis primarily focuses on personal income tax, corporate income tax, and value added tax (VAT). The theoretical part defines the basic tax and economic aspects of the literary publishing process. Attention is devoted to the position of individual entities within the publishing chain, the specifics of taxation of authors’ income, and the accounting and tax aspects of publishing house activities. The theoretical part also includes a description of the financial relationships typical of the book market and the international publishing environment. The practical part of the thesis is based on a case study modelling the publication of literature abroad within the European Union. Based on a comparison of individual member states, the thesis analyzes personal income tax rates, corporate income tax rates, and VAT rates on books. The thesis also evaluates the overall tax burden of the individual entities and identifies the countries with the highest and lowest levels of tax burden. At the same time, the thesis highlights the importance of the broader context of tax systems, historical development, and tax policies of the individual member states of the European Union.