Original title: Daňové systémy vybraných členských států EU (právní komparace)
Translated title: Systems of taxation in some Member States of the European Union - comparision
Authors: Balvínová, Helena ; Bakeš, Milan (advisor) ; Vondráčková, Pavlína (referee)
Document type: Rigorous theses
Year: 2009
Language: cze
Abstract: Systems of taxation in some Member States of the European Union - comparision Summary The aim of my thesis is to analyse systems of taxation in some Member States of the European Union and to compare them. It is focused on direct taxes: individual and corporate taxation. The thesis is composed of six chapters. Chapter One is an introduction to the theme. Chapter Two defines basic terminology used in this thesis: tax, fee, social security contributions and duty. It also deals with system of taxation and flat tax. Chapter Three examines relevant legislation of the European Union. Part One focuses on sources of law. Part Two deals with basic definitions such as harmonisation, coordination and tax competition. Part Three investigates indirect taxes. Part Four addresses the issue of direct taxes. Two judgements of The European Court of Justice are mentioned. Last part concerns tax administration. Chapter Four is subdivided into six parts. Part One describes system of taxation in the France, Part Two in the Germany, Part Three in the United Kingdom, Part Four in the Ireland and Part Five in the Slovak Republic. Each part mentions individuals income tax, corporate income tax and social security contributions. Part Six compares systems of taxation, shows similarities and differences between systems of taxation in...

Institution: Charles University Faculties (theses) (web)
Document availability information: Available in the Charles University Digital Repository.
Original record: http://hdl.handle.net/20.500.11956/23573

Permalink: http://www.nusl.cz/ntk/nusl-278380


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Universities and colleges > Public universities > Charles University > Charles University Faculties (theses)
Academic theses (ETDs) > Rigorous theses