This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU&rsquo / s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo / s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo / s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo / s tax expenditures are harmonized to the EU.

Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.

The main objective of this diploma thesis is to analyze the development of tax revenue as percentage of gross domestic product in the Czech Republic in years 1996 {--} 2007 and to assess the political and economic causes of this development. We use the macroeconomic indicator, so-called "Tax share" to compare the tax burden in time and area in individual countries. The Tax share is calculated as the ratio of tax revenue to GDP. We make a difference between tax revenue including social security contribution and tax revenue excluding social security contribution. This thesis is interested in tax revenue including social security. The first part of this thesis is focused on possibilities of comparing tax systems of individual countries, of their restrictions and confrontations. This part also explains what is the tax share exactly and the sorts of this macroeconomic indicator. The practical part of the thesis is dedicated to analysis of the development of tax revenue as percentage of GDP in the Czech Republic in years 1996 {--} 2007, according to methodology of Eurostat. There is comparation in time horizont. We also compare the tax burden of Czech repulic in the area, respectively in the European Union (in EU 15, EU 25 and in Slovakia {--} post communist country of EU) and in the states of OECD. The methodology of OECD is different from the methodology of Eurostat.

Subject of the diploma thesis is to describe common and distinct characteristics of European Union and United States of America's tax harmonization and tax competition, with focus on the corporate income taxes. It comprises characterization of both systems, it defines theirs strong and weak points and it points out significant states regarding tax competition. Main research task of the diploma thesis was to find some improving suggestions for European Union, based on United States of America's experience.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2019-03-15T12:26:33Z No. of bitstreams: 1 Luis Carlos Rodrigues Alecrim.pdf: 2762929 bytes, checksum: 49cb0c1ee91df6ee0b4f4cb2f5e4983c (MD5) / Made available in DSpace on 2019-03-15T12:26:33Z (GMT). No. of bitstreams: 1 Luis Carlos Rodrigues Alecrim.pdf: 2762929 bytes, checksum: 49cb0c1ee91df6ee0b4f4cb2f5e4983c (MD5) Previous issue date: 2019-02-25 / The present dissertation aims at demonstrating the origins and the various forms and sources of union funding. Initially, we briefly define ―union‖under the perspective of several jurists. Right after, the historical evolution of unions in their origins and in Brazil is demonstrated, as well as all the development of the Brazilian legislation, from the initial laws, advancing to the Brazilian Labor Code (CLT) and concluding with the labor reform, established by Law 13.467/2017. A comparative analysis has also been made between Convention 87 of the ILO and the Brazilian legislation. Subsequently, we analyze the numerous sources of union funding allowed by Brazilian law and the contributions that fund the unions' financial system, among which we highlight the following: associative, union, confederative, welfare and union contribution due to negotiations (bargaining contribution), demonstrating the evolution of the contributions and their importance for the topic addressed in the present dissertation. Another topic illustrates what union funding is and how it works in other countries. Finally, we debate the labor reform capitulated by Law 13.467/2017 and its main aspects regarding union funding. The major change caused by the law, determining the end of mandatory union contribution is extensively discussed in all its aspects, mainly with respect to the great financial impact that the end of the mandatory payroll deduction has been causing to the union funding system. Concluding the present dissertation, we intend to demonstrate a perspective of the future of the unions in light of the end of the mandatory payroll deduction of union contributions / O presente trabalho de dissertação procura demonstrar as origens, as diversas formas e fontes de financiamento sindical. Inicialmente fazemos uma breve definição de sindicato sob a ótica de diversos juristas. Logo em seguida é demonstrada a evolução histórica dos sindicatos nos primórdios e no Brasil, bem como toda a evolução da legislação brasileira desde as primeiras leis, passando pela CLT e finalizando com a reforma trabalhista instituída pela Lei 13.467/2017. Também fora feita uma análise comparativa entre a Convenção 87 da OIT e a legislação brasileira. Posteriormente é feita uma analise sobre as diversas fontes de financiamento sindical permitido pelo direito brasileiro e as contribuições que custeiam o sistema financeiro dos sindicatos, dentre elas destacamos: associativa, sindical, confederativa, assistencial e negocial, demonstrando a evolução das contribuições e a sua importância para o tema abordado na presente dissertação. Em outro tópico é demonstrado como são e como funciona o financiamento sindical em diversos países. Por fim é debatida a reforma trabalhista capitulada pela lei 13.467/2017, e seus principais aspectos no que se refere ao financiamento sindical. A principal alteração trazida pela lei determinando o fim da obrigatoriedade do imposto sindical é amplamente debatida em todos os aspectos, principalmente no grande impacto financeiro que o fim da obrigatoriedade do desconto da contribuição sindical vem causando no sistema de financiamento sindical. Encerrando a presente dissertação procuramos demonstrar uma perspectiva do futuro dos sindicatos com o fim da obrigatoriedade do desconto das contribuições sindicais

L’étude repose sur l’hypothèse que les aides d’État fiscales sont autonomes, se singularisant par rapport aux autres règles du droit fiscal de l’Union. Cela est dû au fait que la véritable nature de l’intégration, la véritable finalité du contrôle des aides fiscales, n’est pas facilement perceptible.Le régime des aides fiscales dépasse son cadre initial de contrôle des systèmes fiscaux pourintégrer celui d’élaboration de règles juridiques communes. Les autorités de l’Union, par le biais du régime des aides fiscales, contrôlent les systèmes fiscaux nationaux ; en même temps, elles parviennent à jouer un rôle important pour la coopération interétatique au regard de la lutte contrela concurrence fiscale dommageable. Plus important encore, elles réussissent à coordonner les systèmes fiscaux nationaux, procédant d’une instrumentalisation du contrôle des aides fiscales,contrôle étant conçu comme un succédané de l’harmonisation fiscale. La démonstration des finalités protéiformes de ce contrôle repose d’abord sur la méthode d’identification d’une aide fiscale, identification qui correspond aux finalités recherchées. La vérification de l’hypothèse initiale de singularisation des aides fiscales pose également la question de sa finalité. Ce contrôle est-il susceptible de façonner la structure même du droit fiscal de l’Union et, d’une manière plus substantielle, la répartition des compétences entre les autorités européennes et nationales ? Une technique comme celle du contrôle des aides fiscales peut-elle potentiellement contribuer à redéfinir la ligne de démarcation entre souveraineté fiscale des États membres et limitation tolérable de celle-ci par le droit de l’Union ? / This thesis is based on the premise that tax state aids differentiate themselves from other tax law related rules of the European Union. This is due to the fact that the true nature of the integration, the true purpose of the regulation of tax state aids, is not so easily discernible. The legal status oftax state aids outreaches its original scope—the scrutiny of fiscal systems—to integrate that of creation of common legal rules. The authorities of the Union, through the tax aids regime, monitor domestic tax systems; at the same time, they come to play an important role in the context of the interstate cooperation tackling harmful tax competition. More importantly, they manage to coordinate domestic tax systems as a result of the “instrumentalization” of the regulation of taxaids. The latter is then regarded as a substitute to tax harmonization. This manifestation of themultifarious objectives of tax state aids regulation is firstly based on the technique ofcharacterization of a tax aid, a characterization corresponding ultimately to the goals as expected.The proof of the initial hypothesis of the self-containment of tax aids raises the question of its purpose. Is this regulation likely to weave the very structure of Union tax law and, more substantially, the division of competences between European and domestic authorities? Is a technique like the one related to tax state aids regulation likely to contribute to redefining the dividing line between member States tax sovereignty and its tolerable limitation by Union law?

Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.

This Thesis is concerned with examining the impact of changes in excise tax on households expenditures. It identifies and analyses the development of individual rates of excise tax and household spendings on selected goods in years 2000 -- 2009. The first chapter describes the various excise duties, the chapter two deals with the excise tax harmonization in European Union, in the third chapter defines the collection of data for analysis. The first, second and third part are prepared on the basis of the special literature (nonfiction), fourth (practical) part is processed and evaluated on the basis of the data obtained from the Czech Statistical Office and own calculations.