Harmonizace daňových systémů ve vybraných zemích Evropské unie

Abstract

The Bachelor Thesis offers an excursion into the issue of the tax systems of the four countries that are members of European Union – the Czech Republic, Poland, Austria and Slovakia. The First section deals with explanation of basic theoretical aspects of taxation and the tax system in the Czech Republic. The second part focuses on tax harmonization, coordination and description of tax systems in selected countries. In the last section are referred the biggest differences in tax systems of monitored countries by using comparative analysis.