Comparison of the corporation tax base in selected EU countries

This diploma thesis deals with the comparison of the tax base of corporate income tax in selected countries of the European Union. The subject of the comparison is selected items affecting the basis of corporate income tax, specifically depreciation of fixed assets, costs associated with employees, deductions from the tax base, thin capitalization rules and tax evasion measures proposed under the BEPS project. This information was compared in three European countries that have a similar share of corporate income tax revenue to GDP, namely Czech Republic, Slovakia and Belgium. In the practical part of the thesis, a comparative analysis method was used and a generic model example was constructed in order to illustrate the most significant differences in corporate taxation in the monitored countries. Some important differences have been identified, particularly in the area of deductions from the tax base and tax reliefs. In Belgium, no tax reliefs are applied in comparison with Slovakia and the Czech Republic, which is offset by a substantially wider range of deductions from the tax base. Belgium also has the highest corporate tax rate, and progressive taxation is also applied from a certain amount of tax base.