Srovnání daňových soustav zemí EU

Abstract

The bachelor thesis compares the tax systems of the European Union member states, focusing primarily on the value added tax. In the introductory section it contains the basic characteristic of tax, its role, functions and classification. Then the attention is focused on chosen taxes in the Czech Republic. Part of this bachelor thesis are also the overviews of particular current value added tax and direct income taxes rates of all 27 EU member states in force on 1st January 2011 and the follow-up detailed characterization of selected countries.