Harmonizace daňových systémů ve vybraných zemích Evropské unie

Abstract

These bachelor thesis deals with the harmonization of tax system in selected European Union countries which are the Czech republic, Poland, Slovakia and Austria. The goal is clear description of the national tax systems, characterization of individual taxes and subsequent comparison. The comparison is performed using corporate income tax, personal income tax, value added tax and tax quota. The comparison is completed by practical example which is about amount of wage taxation in the individual countries. There is also clarified the harmonization process in the field of taxation including positive and negative aspects and the future anticipated developments.