Faktory ovlivňující výnosy korporátní daně v zemích EU

The main goal of the diploma thesis is to determine the factors affecting corporate tax revenues in EU countries. The first part of the thesis discusses in more detail the history of corporate taxation in the EU. The most important harmonization and coordination steps affecting corporate taxation are described here. In the second part of the thesis, the development of corporate tax revenues within the EU over the last few years is described in more detail. Based on the available literature, individual groups of factors that can potentially affect corporate tax revenues are also determined. Selected factors are described in more detail in the third part of the thesis. At the end of the thesis, the relationship between selected factors affecting corporate tax revenues and corporate tax revenues in EU countries in 2021 is examined using multiple regression analysis.