Vývoj daňovej politiky EÚ v posledných rokoch

Abstract

The topic of this bachelor thesis is developing tax policy in the EU in recent years. The aim is to introduce the process of harmonization, to point out the current harmonization of indirect taxes and their presumed progression. The thesis is divided into three chapters. The first chapter is focused on the basic tax issues. Describes various concepts such as tax policy, harmonization, coordination, competition and defines the legal system of the European Union. The second chapter deals with the value added tax and selective excise taxes, their development and present state. In the last section we can find the expected future development of indirect taxes.