Vývoj daňové politiky EU a ČR v posledních letech

Abstract

Abstract

The name of bachelor thesis: Development of EU and Czech Republic tax policy within recent years

Name of Student: Raška Pavel

The subject of the thesis is the development of EU and Czech Republic tax policy within recent years. The thesis is divided into three parts. The parts content characteristics of tax policy, the development of tax policy and Czech tax policy in coherence with EU law.

The second part deals with the primary European Union tax policy. Instruments of tax policy are explained here as well as particular taxes, their basic characteristics, advantages and disadvantages etc. Then the tax rates are compared among the EU members.

In the third part the development of EU tax policy is interpreted. It is divided into the development of particular taxes. So development of personal income tax, corporate income tax, value added tax and excise tax. In the last part there is described the implementation of EU Directives and Regulations into the Czech law system.

The aim of this thesis is to show the current situation of harmonization of tax policy in EU, which affects the right function of the European Union’s Internal Market. The taxes are solved in detail and at last the process of implementation acquis communautaire into Czech legislation is exposed.