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.
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 |
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