Corporate income taxation in European Union

This bachelor thesis deals with the taxation of corporate income in the countries of the European Union in the context of possible harmonization of individual elements of this tax and the problem of the transfer of corporate profits to countries with low tax rates. The aim of this work is to determine the effective tax rate of selected countries of the European Union and use the method of comparative analysis to figure out the differences in tax systems. The first chapter focuses on comparing the corporate tax of individual EU countries according to certain criteria and the subsequent selection of countries for comparison. The second chapter describes the tax systems of selected countries, namely the Czech Republic, France and Ireland. The last chapter contains a model example, whose solution illustrates the most significant differences in corporate taxation in the monitored countries and points out transfers in profits.