Vývoj harmonizace nepřímých daní v České republice a ve vybraných zemích EU

Abstract

In my thesis I want to evaluate the development of indirect taxes in the Czech Republic and in selected Member States of the European Union. In the area of VAT and excise taxes is always the individual changes that affect their subsequent development. Taxes significantly affect the economy of all European Union member states, the tax rate is outside the specified minimum values for VAT and excise duties at the sole discretion of individual member countries. The first chapter evaluates the development of indirect taxes in the Czech Republic, the second chapter assesses the development of indirect taxes in selected EU countries. The last chapter contains a comparison of the results. That's what I wanted to point out theoften substantial differences in tax rates, despite the fact that tax systems are, by their structure in the individual Member States are very similar, because the European Union is trying to harmonize.