Interakce zdanění korporací a fyzických osob v zemích Evropské unie

Abstract

The thesis deals with corporate and personal taxation. The objective of my work is problem of economic double taxation and definition of the different approaches to avoidance this double taxation in European Union Countries, ie., what system of integration of corporate tax to personal income tax apply individual EU member states. In context of the objective of my work I have chosen the following hypothesis: „Reduction in the nominal rate of corporate tax will always result in a decrease in the effective tax rate, regardless of the tax system adopted“. In work an effective tax rate is deemed rate of income tax for individuals and companies. The tax system is the degree of integration of corporate tax to personal income tax. The thesis is initially focused on the income tax, its structural elements, income tax rate and tax harmonization. Further work is focused on problem of economic double taxation, systems of integration of corporate tax to personal income tax and what kind of method of taxation of distributed profits used by individual EU member states.