Harmonizácia daňových systémov vo vybraných krajinách Európskej únie

Abstract

The bachelor thesis deals with harmonization of taxes and comparison of the tax systems of three EU countries, namely the Czech Republic, Slovakia and Austria. The thesis is divided into 3 parts. The first theoretically describes the tax system of the Czech Republic along with the tax functions and the classification of them by several criteria. The second part deals with the tax harmonization and the tax systems of Slovakia and Austria. In the third part the selected tax systems are compared according to the income tax, VAT, tax as a part of the national budget with an outlook on the future of the taxes in the three countries.