Změny vyvolané konsolidačním balíčkem ve výpočtu daně z příjmů právnických osob

This bachelor’s thesis investigates the effects of the so-called consolidation package on corporate income taxation. Its primary objective is to analyze the specific legislative changes implemented in 2024, assess their fiscal consequences, and evaluate their impact on the tax burden of business entities. The thesis focuses on the increase in the corporate tax rate, the limitation of tax deductibility for expenses related to M1 category vehicles, the tightening of rules concerning employee benefits, and the introduction of accounting in a functional currency. The analysis indicates that these measures differ in terms of their intensity and impact. Moreover, it reveals that the new regulations place greater administrative demands on taxpayers and expand their reporting obligations.