Bc. Peter Kubala

Master's thesis

Daňová suverenita členského státu Evropské unie

Tax sovereignty of a Member State of the European Union
Abstract:
The main topic of this diploma thesis is Tax sovereignty of a Member State of the European Union and its contents. We will focus mainly on the indirect tax harmonization and the rules setting minimum tax rates. We further compare (with each other) tax harmonization and tax competition in terms of their benefits and impacts. At the end of the thesis we will present the way in which the Czech Republic …more
Abstract:
Hlavnou témou tejto diplomovej práce je daňová suverenita členského štátu Európskej únie a jej obsah. Zameriame sa najmä na harmonizáciu nepriamych daní a pravidlá stanovujúce minimálne daňové sadzby. Ďalej porovnávame medzi sebou daňovú harmonizáciu a daňovú konkurenciu z pohľadu ich prínosov a dopadov. V závere práce predstavíme, akým spôsobom Česká republika a Slovenská republika implementovali …more
 

Keywords

daňová harmonizace daňová konkurence suverenita fiskální suverenita daňová suverenita tax harmonization tax competition sovereignty fiscal sovereignty tax sovereignty
 
Language used: Slovak
Date on which the thesis was submitted / produced: 14. 5. 2021
Identifier: https://is.muni.cz/th/edskf/

Thesis defence

  • Date of defence: 22. 6. 2021
  • Supervisor: doc. JUDr. Petr Mrkývka, Ph.D.
  • Reader: JUDr. Johan Schweigl, Ph.D.

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Institution archiving the thesis and making it accessible: Masarykova univerzita, Ekonomicko-správní fakulta
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Masaryk University

Faculty of Economics and Administration

Master programme / field:
Finance and Law / Finance and Law

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