Vybrané daně v Evropské unii a jejich harmonizace

Abstract

The aim of the study was to describe the harmonization of direct and indirect taxation in the European Union and to evaluate the relationship between the revenue from excise taxes, exports and gross domestic product. The work was divided into three parts. In the first part there was theoretically defined concept of tax and related concepts, tax systems and tax policies, especially fiscal harmonization, and the theory of the impact of taxes on foreign trade was described. The second part focused on the tax harmonization in the European Union, which has been enshrined in the founding treaties and other acts of primary and secondary legislation, particularly in directives. We differentiate the harmonization of direct and indirect taxes. Harmonization of direct taxes is concentrated primarily in corporate tax and marginally in personal income taxes. Harmonization of indirect taxes is concentrated in general indirect tax - value added tax, and selective indirect tax - excise duties. Harmonisation of these indirect taxes is divided into structural harmonization and approximation of tax rates. Structural harmonization of value added tax consisted of the adoption of a system of value added tax by all Member States and the installation of basic and reduced rates of value added tax, approximation of tax rates consisted of the adoption of minimal limit of 15 % for basic rate and 5% for the reduced rate. States are allowed to apply up to two reduced rate of value added tax. Structural harmonization of excise duties consisted in determining the commodities on which this tax is levied - alcohol and alcoholic beverages, energy products and electricity, tobacco and tobacco products, and defining related concepts. The approximation of tax rates consist of determining minimal limits for individual commodities. In the third part the development of basic and reduced rates of value added tax in the years 1992-2013 was described and fulfillment of the conditions laid down by the directives on value added tax was evaluated. It was found that the base rate of value added tex was applied by Member States in accordance with the guidelines. Deficit was found in reduced rates of taxation, currently listed conditions are not satisfied by six Member States (Denmark, France, Ireland, Italy, Luxembourg and Spain)of which Denmark does not apply reduced tax rate at all. E​​xcise duties are due to the amount of the taxed commodities and different rates evaluated through implicit rates of excise taxes. Development of the rates have a fluctuating trend over the period, the highest rate was applied by Denmark. Relation between revenues from value added tax and excise duties to exports and gross domestic product per capita in the period 1992-2013 was investigated via Pearson's correlation test. The results showed a statistically significant positive linear relationship in practically all Member States except Ireland where the results showed a statistically significant negative linear relationship.