Návrh progresivního zdanění právnických osob v České republice a jeho zhodnocení[Proposal for Progressive Taxation of Corporate Entities in the Czech Republic and Its Evaluation]

The aim of the paper was to propose a progressive corporate taxation in the Czech Republic and to evaluate whether the introduction of the progressive corporate taxation could straighten the position of Czech taxpayers in the view of the tax burden and equity of taxation. We designed and evaluated a sliding progressive taxation with 5 tax bands. Panel regression was also applied to estimate the taxpayers' response to changes in the statutory tax rate. According to the proposed progressive corporate taxation, micro-enterprises would face 13.59% of tax burden, small enterprises 17.40%, medium-sized enterprises 20.18% and large entities 22.42%. The results show that increased fairness of taxation and a decreased regressive effect of taxation would be reached through the progressive corporate taxation. However, due to the increased mobility of profits, it is assumed that the fairer position may be disrupted and the progressive corporate taxation itself would only increase the tax collection, stabilization function and tax distribution function as a result.