Proces harmonizace daně z přidané hodnoty v Evropské unii

Abstract

This thesis examines the development of the value-added tax harmonization in the European Union, the description how the present system was formed. It deals with the process of how the tax systems of the European Union member states converge. First part is directed to define elementary terms of tax problems and the development of the theoretical attitudes towards tax questions. Second part summarize the first steps leading to the harmonization of VAT within the Community. The end of the work analyzes influence of the integration and globalization of international markets to tax systems in the member states, continuing boons and risks connected with establishment of the tax harmonization in EU. The tax harmonisation is a long-term process which will continue in the future, as the European integration will.