Komparace daňové konkurence a harmonizace zdanění příjmů mezi vybranými státy Spojených států amerických a vybranými státy Evropské unie. / Comparison of tax harmonization of corporate income taxes and tax competition in the European Union and United States of America

Description

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.

Links & Downloads

1. http://www.nusl.cz/ntk/nusl-10528

Tags

Additional Fields

Identifer	oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:10528
Date	January 2009
Creators	Paichlová, Tereza
Contributors	Láchová, Lenka, Klazar, Stanislav
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