Harmonizace daňových systémů ve vybraných zemích Evropské unie

Abstract

Aim of the thesis entitled „Harmonization of the Tax System in the Selected European Union Countries" is to characterize the tax system of the European Union and compare it with the evolution of the tax system in the Czech Republic after EU entry and answer the question the correctness of the harmonization of tax systems. I could divide my diploma work into three parts: First, the tax system in CR, its principles, functions and its various parts and the changes that occurred in March 2010. In the second chapter, the tax system of the European Union is compared with the tax system in the Czech Republic, and in the third part I focus on the harmonization of its development, creation and description of each type of harmonization and further characterize the three selected European Union countries ( UK, Ireland, Malta). then compare that with the Czech Republic.