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The diploma thesis deals with the analysis of corporate income tax in the Czech Republic in the period 2019-2023. The structure of corporate income tax has undergone numerous changes during this period. The aim of the thesis is to evaluate the development of the revenues from this tax, changes in the structure of tax entities, their distribution by size and economic sector and the development of tax losses. Corporate income tax revenue grew faster than total tax revenue excluding social insurance during the period under review, which contributed to a 3.3 percentage point increase in the share of corporate income tax in total tax revenue. The shares of each category of units in total tax were relatively stable over the period. Meanwhile, the total number of returns filed by large accounting units increased significantly over the period, while the number of returns filed by micro-accounting units decreased. In terms of the economic activity of taxpayers through the NACE classification, changes in total tax are very heterogeneous. In particular, the energy sector contributed very significantly to the increase in total tax. A significant observation in the area of tax loss is that the newly reported tax loss for the period was almost twice as high as the drawn tax loss.