Dopad ekonomické krize na daňový systém České republiky a vybraných států Evropské unie

Abstract

This master thesis deals with the financial and economic crisis and especially with its impact on tax policy in the Czech republic and selected EU countries. The first chapter is focused on the description of the origin and course of the crisis, whereas the USA are considered to be the centre of the crisis. There are presented consequences of the economic crisis and its effect on macroeconomic state performance. The second chapter describes tax measures which were accepted in the Czech republic, the Slovak republic and France in 2009 – 2010. The third chapter is focused on the evaluation of accepted measures and as the main standard, there are goals which should be achieved by measures. The chapter also includes the comparison of tax systems of all three countries and the analysis of measures according to the subject of regulation in the relevant tax. At the end of the chapter is mentioned the recommendation of which measures is effective to accept in the time of crisis. The chapter also includes its own proposal of measures. The purpose of this master thesis is to describe the whole crisis and accepted tax measures, analyse and evaluate their effectiveness and suggest recommendation of measures for the possible future crisis.