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National Repository of Grey Literature

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Daňová konkurence mezi původními a novými členy Evropské unie Holubářová, Jana ; Kubátová, Květa (advisor) Tato bakalářská práce popisuje pojem daňová konkurence, spolu s názory o její škodlivosti i o její prospěšnosti. V Evropské unii dochází k harmonizaci daní a boji proti škodlivé daňové konkurenci. V současné době se jedná o harmonizaci daňového základu DPPO. Práce se zabývá otázkou, zda existuje daňová konkurence mezi původními a novými členy EU v oblasti zdanění kapitálu. Pro zodpovězení této otázky jsou analyzovány statutární sazby DPPO i implicitní sazby zdanění kapitálu. Detailed record

National Repository of Grey Literature : 11 records found   11 - 11  jump to record:

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