Harmonizace daňových systémů ve vybraných zemích Evropské unie

Abstract

The work is devoted to our tax system, tax functions, tax concepts and individual taxes, which are part of our tax system. Other sections contain information about the tax systems of the three selected states of the European Union, Slovakia, Germany and Poland. The tax issue is very extensive and complicated, so I tried on the basis of available information, an overview and brief descriptions of the duties of the three selected countries. In the final part, I compared the selected country under the tax on personal income, corporate and value-added tax.