Analýza argumentů podporujících daňovou harmonizaci v EU – Bc. Lenka Tichá
Bc. Lenka Tichá
Master's thesis
Analýza argumentů podporujících daňovou harmonizaci v EU
Analysis of arguments supporting tax harmonization in EU
Abstract:
Předmětem diplomové práce „Analýza argumentů podporujících daňovou harmonizaci v EU“ je zkoumání opodstatněnosti tvrzení, že daňová konkurence může vést k přílišnému snižování daní a nedostatečným daňovým výnosům. V první kapitole jsou popsány nejčastěji uváděné výhody a nevýhody daňové konkurence a harmonizace a představeny některé teoretické práce. Druhá kapitola přibližuje postoje Evropské unie …moreAbstract:
The subject of the submitted thesis: “Analysis of arguments supporting tax harmonization in EU” is to examinate the justness of the statement that tax competition can lead to excessive reducing of taxes and insufficient tax revenues. In the first chapter there are described the most often adduced advantages and disadvantages of tax competition and harmonization and introduced some theoretical works …more
Language used: Czech
Date on which the thesis was submitted / produced: 4. 8. 2010
Identifier:
https://is.muni.cz/th/ie3pz/
Thesis defence
- Date of defence: 16. 9. 2010
- Supervisor: Ing. Tereza Šinkyříková
- Reader: prof. Ing. Václav Vybíhal, CSc.
Citation record
Full text of thesis
Contents of on-line thesis archive
Published in Theses:- světu
Other ways of accessing the text
Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakultaMasaryk University
Faculty of Economics and AdministrationMaster programme / field:
Economic Policy and Administration / Public Economics and Administration
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