| Attributes | Values |
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| rdf:type
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| Description
| - At the present time there are limits in the European Union for individual types of taxes: personal social security taxes remain in competence of national governments, indirect taxes are worth mentioning for their immediate effect on operation of the single market and attempts for their harmonization, corporate taxes support free movement of capital and they should not be the reason for negative competition between individual countries, and the social and social security systems should eliminate discrimination of inhabitants in each country and they should not prevent from free settlement and investment in any of the member states of the European Union. The contribution gives specific examples of globalization tendencies in regulations of tax systems of the EU countries and it also deals with intensifying coordination and harmonization of taxes.
- At the present time there are limits in the European Union for individual types of taxes: personal social security taxes remain in competence of national governments, indirect taxes are worth mentioning for their immediate effect on operation of the single market and attempts for their harmonization, corporate taxes support free movement of capital and they should not be the reason for negative competition between individual countries, and the social and social security systems should eliminate discrimination of inhabitants in each country and they should not prevent from free settlement and investment in any of the member states of the European Union. The contribution gives specific examples of globalization tendencies in regulations of tax systems of the EU countries and it also deals with intensifying coordination and harmonization of taxes. (en)
- V EU jsou v současnosti dány mantinely pro jednotlivé typy daní: osobní důchodové daně zůstávají v kompetenci národních vlád, nepřímé daně tím, že bezprostředně ovlivňují fungování jednotného trhu, stojí v centru pozornosti a snah o jejich harmonizaci, firemní daně mají napomáhat k volnému pohybu kapitálu a nemají způsobovat škodlivou konkurenci mezi jednotlivými zeměmi a sociální a penzijní systémy mají eliminovat diskriminaci obyvatel jednotlivých států a nemají být překážkou svobodného usazování a investování v kterékoliv ze členských zemí Evropské unie. Příspěvek uvádí konkrétní příklady projevů globalizačních tendencí v úpravách daňových systémů zemí Evropské unie, zabývá se prohlubující koordinací a harmonizací daní. (cs)
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| Title
| - Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States
- Reflexe globalizačních tendencí v daňových systémech zemí Evropské unie (cs)
- Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States (en)
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| skos:prefLabel
| - Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States
- Reflexe globalizačních tendencí v daňových systémech zemí Evropské unie (cs)
- Globalization Tendencies and How these Reflect in the Tax Systems of European Union Member States (en)
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| skos:notation
| - RIV/61989100:27510/06:00017258!RIV09-MSM-27510___
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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/61989100:27510/06:00017258
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| http://linked.open...riv/jazykVysledku
| |
| http://linked.open.../riv/klicovaSlova
| - tax; tax system; globalization processes; European Union; coordination and harmonization; legislation of European Communities (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...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - Globalizácia a jej sociálno-ekonomické dosledky
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| http://linked.open...in/vavai/riv/obor
| |
| http://linked.open...ichTvurcuVysledku
| |
| http://linked.open...cetTvurcuVysledku
| |
| http://linked.open...UplatneniVysledku
| |
| http://linked.open...iv/tvurceVysledku
| |
| number of pages
| |
| http://purl.org/ne...btex#hasPublisher
| - Žilinská univerzita v Žiline
|
| https://schema.org/isbn
| |
| http://localhost/t...ganizacniJednotka
| |
| is http://linked.open...avai/riv/vysledek
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