Harmonizace nepřímých daní jako nástroj zajištění fungování vnitřního trhu EU

Abstract

This theses aims to describe the indirect taxes harmonization process within the European Union and it´s internal market. Opening part deals with the theoretical introduction to the issues of tax harmonization and tax competition. Next part is concerned with the description of harmonization process of Value Added Tax (VAT) and the excise duties within the European Union and focuses on the legal provisions of the EU´s tax law. The distinctive features of contemporary VAT and excise duties systems are being described. The final part puts the topic in context with the functioning of the EU´s internal market. The general analysis of strenghts and weaknesses within the relation of indirect taxation and the market functioning has been made, as well as the outline of future developments of VAT and excise duties taxation within the European Union.