Odvodové zatížení kapitálových příjmů z obchodních korporací u fyzických osob

This thesis focuses on transfer of shares in business corporations, mainly on identifying distrotions of these transfers from the viewpoint of the Czech personal income tax. In the thesis, the method of comparison is used. Tax regimes of transfers of various share types executed by various taxpayers is compared, where the attention is focused on the current legislation and historical legislation while taking into consideration the lawmaker's intention. The analysis shows that the personal income tax has a distinct approach to various taxpayers and various share types. In the case of shares not included in the taxpayer's business assets, the personal income tax has a distinct apporach to different share types, manifesed by varied exemptions and diverse tax expenses. In the case of equity increases, the personal income tax has a distinct approach to different types of capital contributions to different business corporations. In the case of shares inclused in the taxpayer's business assets, the income tax has a distinct approach to different share types, while simultaneously maintaning a distinct approach to different taxpayers. Various changes of the income tax law were then proposed in order to reduce the identified distortions.