Sazba daně z příjmů z právnických osob v ČR ve světle legislativních změn … aneb, je zvýšení sazby daně krok správným směrem?
Corporate income tax rate in the Czech Republic in the light of legislative changes ... or is the increase in the tax rate a step in the right direction?

Summary/Abstract: The article deals with the topic of the corporate income tax rate, both from the perspective of theory and the essence of the tax as an economic institution. As of 1 January 2024, the corporate income tax rate was increased by a full 2 percentage points. Between 2010 and 2023, the tax rate was fixed at 19%. Why the increase? The answer to this question is, by the way, one of the objectives of the treatment of the topic in the his¬torical context within the Czech Republic. Also, a brief foreign excursus is made in the article and within it a comparison and evaluation of the situation regarding the level of the corporate income tax rate in the Czech Republic is made.

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