Harmonizace korporátní daně v Evropské unii

Abstract

The theme I chose, because I was very interesting.The first part will explain the basic concepts that relate to this topic. The focus will be on globalization, tax competition, the degree of harmonization of tax systems and other areas. In the next section we describe the development of harmonization in the European Union and possible ways of its implementation, including analysis and evaluation of the options. The part will focus on the way of harmonizing corporate tax, by proposing a common consolidated tax base and bring a future expectations and the development of this proposal. Based on available information, I will bring my own proposal for harmonizing corporate tax. The last part will be devoted to a summary of the whole work.