Dopad ekonomické krize na proces harmonizace daní v Evropské unii

Abstract

This thesis addresses the impact of the economic crisis on the process of tax harmonization in the EU. It deals with the theoretical bases of tax harmonization and tax competition, on the contrary, their advantages and disadvantages, differences in harmonizing the different types of taxes and the choice between harmonization and tax competition, possible level of harmonization, the development of tax harmonization in the EU, and the results achieved in the harmonization of the various types of taxes. Furthermore, the work deals with the financial crisis and fiscal measures of the European Union and the Czech Republic. The thesis also discusses the further development of the harmonization of direct taxes.