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Tax policy of the small open economies in central Europe - competition or harmonization
 Štiblariková, Ľubomíra ; Kubátová, Květa (advisor) ; Vítek, Leoš (referee)
This master thesis deals with the rising issue telated to tax competition and its consequences. It si observed and analyzed the tax policy in four central-european economies: Czech republic, Austria, Hungary and Slovakia during last 10-12 years. The objective is to find out how much is the policy in particular countries different and which one is the most active in promotion of tax competition. The work focus on statutary corporate income tax rates, implicit rates and the overall tax burden in the observed economies. We come to the conclusion that the tac competition oriented policy is most obvious in Slovakia followed by Czech republic and Hungary. In case of Austria we can see that effect of tax competiton in a small region can not be ignored which leads to undertake several steps in order to remain competiitive.
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