About: Tax competition and tax harmonization in the European Union     Goto   Sponge   NotDistinct   Permalink

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Description
  • Článek se zabývá problematikou daňové konkurence a harmonizace v Evropské unii. Odhaluje problémy s harmonizací spojené, dále identifikuje problémy vyplývající z dańové soutěže a zdůrazňuje škodlivé faktory daňové soutěže. Článek v oblasti daně z příjmu korporací navrhuje jednotný konsolidovaný základ daně pro společnosti podnikající na jednotném trhu, v oblasti daňových sazeb navrhuje ponechat daňovou konkurenci. V oblasti nepřímého zdanění doporučuje zavést princip země původu. (cs)
  • The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of %22principle of origin%22. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.
  • The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of %22principle of origin%22. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well. (en)
Title
  • Daňová soutěž a daňová harmonizace v Evropské Unii (cs)
  • Tax competition and tax harmonization in the European Union
  • Tax competition and tax harmonization in the European Union (en)
skos:prefLabel
  • Daňová soutěž a daňová harmonizace v Evropské Unii (cs)
  • Tax competition and tax harmonization in the European Union
  • Tax competition and tax harmonization in the European Union (en)
skos:notation
  • RIV/62156489:43110/04:00002879!RIV/2005/GA0/431105/N
http://linked.open.../vavai/riv/strany
  • 135;144
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/02/1388)
http://linked.open...iv/cisloPeriodika
  • 6
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 589558
http://linked.open...ai/riv/idVysledku
  • RIV/62156489:43110/04:00002879
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • common market;harmful tax competition;tax competition;tax harmonization (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...odStatuVydavatele
  • CZ - Česká republika
http://linked.open...ontrolniKodProRIV
  • [8DA1B7F0C796]
http://linked.open...i/riv/nazevZdroje
  • Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...v/svazekPeriodika
  • L II
http://linked.open...iv/tvurceVysledku
  • Nerudová, Danuše
issn
  • 1211-8516
number of pages
http://localhost/t...ganizacniJednotka
  • 43110
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