Vybrané problémy harmonizace nepřímých daní v Evropské unii

Abstract

This thesis aims at some selected problems concerning harmonization of indirect taxes in the European Union or more preciously it regards the harmonization of value added tax. The purpose of the thesis is to evaluate the extent of influence over economic growth in the European Union member countries in view of the number of rates of the value added tax. There are applied descriptive and comparative methods along with correlative and econometrics analyses. The thesis contains five chapters including preface and conclusion. The second chapter clarifies the basic theoretical information regarding issues of taxation and tax harmonization. The third chapter aims at tax harmonization on the European Union level. The emphasis is put on the harmonization of value added tax. The fourth chapter judges the degree of influence over economic growth in the European Union countries on account of the number of rates of the value added tax. The results of the accomplished econometrics analysis indicate that with the rise of the number of rates of the value added tax the negative effects of this tax on a gross domestic product are reducing or more preciously the economic growth.