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National Repository of Grey Literature

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	Tax Harmonisation in the European Union Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor) This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic. Detailed record
	Tax Harmonisation in the European Union Zajíčková, Anna ; Konečná, Ludmila (referee) ; Svirák, Pavel (advisor) This diploma thesis “Tax Harmonisation in the European Union” focuses on an assessment of current developments in the harmonization of the various types of taxes. It compares the pros and cons of tax harmonization versus tax competition. It assesses continuation of the harmonisation process feasibility and its consequences. It contains an overview of the implementation of harmonization measures into the tax system in the Czech Republic. Detailed record
	Daňová politika Evropské unie - strategie a harmonizace Kadlecová, Lucie ; Kubátová, Květa (advisor) Práce pojednává o problému harmonizace daní v rámci EU, a to jak o harmonizaci daní přímých, tak i daní nepřímých. Úkolem této práce je zjistit, jaké jsou strategické cíle EU v daňové oblasti, kdy se předpokládá jejich splnění, popř. zda již některé dílčí cíle byly splněny. Dále je zde popsána legislativa, která se týká oblasti daní, a to jak primární tak i sekundární zdroje. Práce dále pojednává o aktuální daňové politice EU a jejich perspektivách, zmíněny jsou i argumenty odpůrců harmonizace. Detailed record

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