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| Description
| - Účelem příspěvku je informovat o vývoji v oblasti daňové harmonizace v Evropské unii, neboť tato jednak s ohledem na vznik jednotného trhu a jeho nedávné rozšíření o deset nových členských zemí, a s ohledem na celosvětovou globalizaci, hraje velmi podstatnou roli v hospodářském prostoru EU. Harmonizace se stala součástí integračních snah v Evropě a to nejen v oblasti daňové. Ačkoliv v minulosti byl všeobecně zastáván názor, že je třeba harmonizovat daňové soustavy bezezbytku, tedy nejen ve struktuře (tzv. strukturální harmonizace), ale i v sazbách (tzv. harmonizace sazeb), praktická implementace názory na potřebu harmonizace poněkud změnila. Příspěvek prezentuje nejen důvody, ze kterých je nutné započatý proces harmonizace dokončit, ale uvádí i důsledky, které vyplývají ze současné situace, kdy v určitých oblastech daňových soustav panuje mezi členskými zeměmi daňová soutěž. Dále se opírá o teoretické východiska, která doplňuje o praktické dopady na hladké fungování jednotného trhu, které mnohdy maj (cs)
- The aim of the paper is to inform about the development in the area of tax harmonization in the European Union. It influences significantly the EU market, notably in the time of common market establishment, new countries accession and worldwide globalisation. Harmonization became the part and parcel of integration efforts in Europe not only in the tax area. Although in the past was considered that total harmonization is needed (i.m. not only structural harmonization, but also the harmonization of rates), the practical implementation has revealed huge obstacles to that process. This situation caused the change of the attitudes to the harmonization. The paper presents not only reasons for the completion of the harmonization process, but it also states the results arising from the present situation, when in certain area of taxation still predominates tax competition between member states. Theoretical foundations are supplemented by the practical impacts on smooth functioning of internal market which can
- The aim of the paper is to inform about the development in the area of tax harmonization in the European Union. It influences significantly the EU market, notably in the time of common market establishment, new countries accession and worldwide globalisation. Harmonization became the part and parcel of integration efforts in Europe not only in the tax area. Although in the past was considered that total harmonization is needed (i.m. not only structural harmonization, but also the harmonization of rates), the practical implementation has revealed huge obstacles to that process. This situation caused the change of the attitudes to the harmonization. The paper presents not only reasons for the completion of the harmonization process, but it also states the results arising from the present situation, when in certain area of taxation still predominates tax competition between member states. Theoretical foundations are supplemented by the practical impacts on smooth functioning of internal market which can (en)
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| Title
| - Problematika harmonizace v Evropské unii (cs)
- Tax Harmonization Problems in the European Union
- Tax Harmonization Problems in the European Union (en)
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| skos:prefLabel
| - Problematika harmonizace v Evropské unii (cs)
- Tax Harmonization Problems in the European Union
- Tax Harmonization Problems in the European Union (en)
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| skos:notation
| - RIV/62156489:43110/04:00003530!RIV/2005/GA0/431105/N
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| http://linked.open.../vavai/riv/strany
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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| http://linked.open...vai/riv/dodaniDat
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| http://linked.open...aciTvurceVysledku
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| http://linked.open.../riv/druhVysledku
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| http://linked.open...iv/duvernostUdaju
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| http://linked.open...titaPredkladatele
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| http://linked.open...dnocenehoVysledku
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| http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/04:00003530
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - corporate taxation;internal market;common (consolidated) tax base;corporation;direct taxes;home state taxation;indirect taxes;tax competition;tax harmonization (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Bangkok International Conference On Applied Business Research - Abstracts
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| http://linked.open...in/vavai/riv/obor
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| http://linked.open...ichTvurcuVysledku
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| http://linked.open...cetTvurcuVysledku
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| http://linked.open...vavai/riv/projekt
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| http://linked.open...UplatneniVysledku
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| http://linked.open...iv/tvurceVysledku
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| http://linked.open...vavai/riv/typAkce
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| http://linked.open.../riv/zahajeniAkce
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
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| http://localhost/t...ganizacniJednotka
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