Daňová výtěžnost za období 2005 - 2009

Abstract

Every state needs financial resources for reimbursement outlays, what also fill its security and function. These financial resources complete the budgets of muncipalities, of regions and of state budget. They are also in accordance with the statutory provisions and they serve for reimbursement above mentoined needs of state including its citizens. It transacts about taxe charges, duties, what are imposed by law and tehy are the source of almost all profits of almost all states. These taxes and charges are determined by law have an obligation to give to prayer, who the law levies the size of amount for the tax payment. At the moment the political and economical union requires still more some unification of taxing system. But it is not the full harmonization of all taxes or the same demarcation of the principal tariffs of tax. The European Union constructs the united market and the tax proximity is its necessary condition. The European Union wants to avoid of the gradual unification of taxes to taxes wouldn´t the difficulty for the free movement of persons, services and capital. The most increasing taxes in the European Union were taxes from VAT.