Vývoj inkasa daně z příjmů právnických osob v ČR

The diploma thesis aims to analyze the development of tax collections of corporate income tax in the Czech Republic in the years 2005 - 2013. The theoretical part of thesis in the first chapter pays particular attention to the basic concepts of the Czech tax system, where is analyzed the structure of corporate income tax, tax mix or Czech tax quota. The second and third chapter summarizes the most important reforms and development of the collection of corporate income tax between 2005 and 2013, and particularly factors that affect this tax. The practical part of thesis is divided into three analyzes, the first of which analyzes the total income of CIT and it dependence on selected variables, which are e.g. GDP, deductions from the tax base or corporate tax rate. The second part examines the admitted amount of tax in the tax returns by individual economic sectors and the admitted amount of CIT is analyzed according to different types of taxpayers in the last part of thesis.