Assessment of Impact of Items Reducing Tax Base and Tax on Total Amount of Corporate Income Tax in the Czech Republic in Selected Sectors

Regarding corporate income tax, the aim of this paper is to state a value of tax savings with respect selected items reducing tax base and with respect tax credits as items decreasing enterprises' final tax liability. We concentrate our attention not only on total summarized data but moreover on selected sectors. To be able to express and to compare changing of above-mentioned items, we use base and chain indexes, method of pyramidal decomposition of the top indicator i.e. the final tax liability and functional method that provides information about intensity of observed changes. As source data are used data provided by Ministry of Finance of the Czech Republic of the selected period between years 2005 and 2015. Regarding results of our research, we can confirm that impact of above mentioned items changed in the selected periods and that differ among selected sectors.