Daňový systém ČR a jeho výhled v rámci členství EU

Abstract

In my thesis I would like to outline a procedure and functioning of tax system in the Czech Republic. At the beginning I focused on the whole tax history. I divided taxes into direct and indirect and described particular taxes in details. Furthermore, I analyzed chosen countries in which "Euro" has been accepted in the European Union in contrast to those countries in which "Euro" has not been accepted yet. In the conclusion of this thesis I elaborated SWOT analysis concerning tax questions and I compared strong and weak points of tax system used in particular countries in the European Union.