Porovnání daňové povinnosti firem v Německu a v Česku se zaměřením na daň z příjmů právnické osoby

The diploma thesis aims to compare the tax obligations of companies in the Czech Republic and Germany with a focus on corporate income tax. The introduction defines a brief legal framework for the business environment of both countries and thus tries to bring context into different tax legislation. The thesis focuses on corporate income taxes and places it in the context of Czech and German politics as a fiscal tool. A special chapter is then devoted to current issues with regard to the society - wide event COVID - 19 and the changes it has brought in the field of taxation. The diploma thesis also touches on the historical changes in the corporate income tax in the countries studied and explains some important changes in this tax. In the practical part of the work he compares the example of the tax liability of the company by limiting the restrictions in the Czech Republic and Germany. The conclusion summarizes the main differences in the calculation of the tax and also evaluates the overall approach of both countries to corporate taxation.