Daň z finančních transakcí jako nástroj koordinace přímých daní v EU

Abstract

The aim of the thesis was to explain the fundamentals and functioning of the tax system in the Czech Republic. At the beginning I tried to define the basic concepts then I processed the diversification of taxes into direct and indirect taxes, with the individual specific characteristics for them. Next I also described the process of tax coordination and harmonization within the European Union. Finally I attemped to describe and analyze the proposal for the transaction tax that has become the first direct tax within the European Union.