The thesis deals with the tax measures adopted in the EU countries in the context of the global economic crisis. The objective of this thesis was to describe the tax changes and evaluate their effectivity. The adopted measures were evaluated with regard to the theoretical principles of taxation. In my thesis I used the method of secondary analyses of the EU and OECD materials; to evaluate the effectivity of the tax changes I have used the method of comparison and deduction. I made detailed analysis of tax reforms in Hungary, Greece and Germany. The tax measures in all compared countries confirmed the recent trend -- a shift from direct to indirect taxation. In my work I also focused on the impact of fiscal policy on economic growth. During the crisis the EU countries tried to support the economy by fiscal incentives which led to the high state debt and in some countries almost to a state bankruptcy. It is very complicated to explain how much influence had the taxes in the combat with the crisis. However it is quite certain that without the fiscal help a number of states would be still in recession.

The beginning of diploma thesis is about economic crisis, then it deals more specifically with the characteristics of the anti-crisis fiscal measures, which the Czech Republic and Slovakia have adopted to reduce the effects of economic crisis. These measures are described in detail and accompanied by tables and graphs, I set their goals, advantages and disadvantages. The aim of the thesis is to compare anti-crisis measures in the Czech and Slovak Republic and to say which of them is more efficient.

「實質課稅」之概念最早係由1997年司法院大法官第420號解釋所提出之見解，此後實務上之法院判決以及其他大法官解釋文中多次予以援引參照之。直至2009年5月，稅捐稽徵法第12條之1才正式將此實務上運用廣泛之概念予以明文規範。2000年至2002年企業併購法制立法期間，在企業併購租稅制度之設計上，亦是以「實質課稅」作為主要概念，因就經濟實質之觀點，考量「企業併購」應與一般「交易」或「買賣」的行為有別，是故在併購的過程中應不構成一般交易行為中利益或所得之實現。 本研究藉由探討「實質課稅原則」為出發點，進一步分析檢討現行企業併購法制中潛在之租稅不對稱情形，並以最高行政法院及高等行政法院之判決書為研究樣本。研究結果認為，企業併購法於2002年立法之時似過於倉促，其租稅措施章節之條文恐未經足夠時間審慎評估，以致於有許多未盡完善之處，據此，本研究針對透過實務上之爭點以彙整可能之改善建議並提供未來法律修訂之參考，期使我國企業併購法制臻於完備。 / The concept of the thesis focuses on the Principle of Substantive Taxation which was derived from No. 420 Constitutional Ruling in 1997 and added in Article 12-1 of the Tax Collection Act promulgated on May 13, 2009. According to the principle of Substantive Taxation, M&A transactions should differ from other normal transactions in some circumstance. In some cases, it should be allowed that the tax imposition might be determined by the fact based on its economic substance. Considering the application of the principle, this study analyses M&A related tax of each M&A type and proposes some possible suggestions regarding the tax measures for improvements in the future.

The work aims to compare the tax measures in countries receiving international financial assistance during the economic crisis between 2007 -- 2013. For comparison, three EU countries were selected which are members of the tax policy, tax measures, tax, Ireland, Cyprus, Spain, the euro area., and which hadn't faced the lack of funding before the crisis - Ireland, Cyprus and Spain. In order to compare selected countries, it was necessary to define the requirements of the tax systems in general first and determine what the economic crisis is. The current crisis is systemic and therefore tax measures implemented in selected states have affected all of the taxes. Most of partial tax measures have been made in personal income tax and VAT. On the contrary, the tax on corporate income remained almost unchanged in Ireland and Cyprus. The vast majority of anti-crisis measures in selected countries have led to an increase in the tax burden on individuals, mostly people with higher income.

The subject of this thesis is an analysis of the family policy in the Czech Republic and Slovak Republic. Families with children are supported, either indirectly through tax measures or directly through the state social benefits. The main form of support for families with children in both countries is direct support. There is more emphasis on supporting low-income families in both the Czech Republic and the Slovak Republic therefore I devoted a crucial part of my work to this issue. The tax measures and various welfare benefits are defined in the theoretical part. The practical section first deals with the redistribution aspects of the family policy, where the main objective is to determine whether both countries are complying with the redistribution function, followed by the comparison, where differences of supporting families with children in the Czech Republic and Slovak Republic are described.