Abstrakt:
The goal of this paper is to determine influence of corporate tax in the Czech Republic on decision, whether the owner of business will choose corporate or non-corporate type of organizational form for his business. By examining data from 1993-2015 about changes of relevant tax rates and numbers of corporate and noncorporate type of business each year this research tries to find answer. The influence is connected with the issue of double taxation of profits of corporate type of business. Corporate income is taxed twice by corporate tax and income tax, while non-corporate type of business is taxed only once, but owner also have to pay social and health insurance from the profits. The results suggest low level direct dependency between corporate tax and ratio of number of corporate and non-corporate business. This result is inconsistent with previous studies on this subject and needs to be investigated further by expanded theoretical model in the future study.
