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| Description
| - Times Cooperation in the tax area was regulated in the foundation agreements of the European Community and keeps growing. 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 deals with intensifying coordination and harmonization of taxes.
- Times Cooperation in the tax area was regulated in the foundation agreements of the European Community and keeps growing. 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 deals with intensifying coordination and harmonization of taxes. (en)
- Spolupráce v oblasti daní byla už zakotvená v zakládajících smlouvách Evropského společenství a neustále se rozšiřuje. V Europské unii jsou v současnosti dané mantinely pro jednotlivé typy daní: osobní důchodové daně zůstávají v kompetenci národních vlád, neřímé daně tím, že bezprostředně ovlivňují fungovaní jednotného trhu, stojí v pozornosti snah o jejich harmoniaci, firemní daně mají napomáhat k volnému pohybu kapitálu a nemají způsobovat škodlivou konkurenci mezi jednotlivými zeměmi a sociální systémy majíeliminovat diskriminaci obyvatelů jednotlivých zemí a nemají být prekážkou svobodného usazování a investování v každé z členských zemí Evropské unie. Príspěvok mapuje proces harmonizace a koordinace daní. (cs)
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| Title
| - Tax Harmonization and Co-operation in the European Union Today and Tomorrow
- Tax Harmonization and Co-operation in the European Union Today and Tomorrow (en)
- Daňová harmonizace a spolupráce v Europské unii - dnes a zítra (cs)
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| skos:prefLabel
| - Tax Harmonization and Co-operation in the European Union Today and Tomorrow
- Tax Harmonization and Co-operation in the European Union Today and Tomorrow (en)
- Daňová harmonizace a spolupráce v Europské unii - dnes a zítra (cs)
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| skos:notation
| - RIV/61989100:27510/07:00017029!RIV08-GA0-27510___
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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/61989100:27510/07:00017029
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| http://linked.open...riv/jazykVysledku
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| 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
| - Economic Theory and Practice Today and Tomorrow.
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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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| number of pages
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| http://purl.org/ne...btex#hasPublisher
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| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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| is http://linked.open...avai/riv/vysledek
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