Daňová politika Evropské unie

Abstract

This thesis deals with tax policy of the European Union. The first part is focused on characteristics of tax policy, brief history of tax theory and objectives of tax policy. Further there are various types of taxes, including their basic aspects. The second part is devoted to the issue of tax harmonization within European Union. There is a summary of methods and procedures leading to harmonization of tax systems of the member countries of the European Union, furthermore, the development of harmonization process of various kinds of taxes is described here. The last chapter concentrates on analysis of tax burden of the EU as a whole.