The study is concerned with reforms of tax systems in the european countries and possibilities of tax system optimalization. The research by the help of comparing analysis is applied to selected EU countries where in tax systems has been obtained integration and convergency trend in last decades. This has been one of the reasons for choosing this region. The selected countries have been chosen because they represent the greatest european countries and the most remarkable economics and/or experienced more significant tax reform. The object of study is to classify the reforms in individual countries according to the diversity of historical, economical and institutional progress and enquire their course and influence on the tax system structure. The analysis affords comparative and economically oriented view of tax systems in selected european countries and on the basis of specific criteria leads into the similar and dissimilar tax reform trends formulation .
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4095 |
| Date | January 2008 |
| Creators | Sochová, Jana |
| Contributors | Vančurová, Alena, Eisenwort, Lukáš |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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