The impact of corporate income tax on the czech macroeconomic environment and the financial management of companies
The impact of corporate income tax on the czech macroeconomic environment and the financial management of companies

Summary/Abstract: The aim of the paper is to discuss the importance of the government in the position of the stakeholder in the environment of the Czech Republic. The discussed topic is explored on two levels in the paper. In the macroeconomic view, The basic theses defining the government as a main stakeholder of the business are analysed. The government creates the institutional and legislative framework of business, and one of the important components of this framework is tax policy and the tax system. In the microeconomic environment, the influence of tax legislation of corporate tax in the Czech Republic on business management is analysed.

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