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Tax competitiveness of the European Union member countries
 Konderlová, Beata ; Kubátová, Květa (advisor) ; Schvábová, Andrea (referee)
This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The thesis also contains characteristics of tax systems and tax mixes. Tax systems are characterized by individual taxes focusing on the importance of each tax in the tax system. Tax mixes are described by the main factors that affect them, by their historical development and current trends.
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