. . "1"^^ . "Da\u0148ov\u00E1 harmonizace z hlediska alternativn\u00EDch zdroj\u016F rozpo\u010Dtu EU"@cs . . "1"^^ . . "Tax harmonization and the alternative sources of the EU budget"@en . . "Da\u0148ov\u00E1 harmonizace z hlediska alternativn\u00EDch zdroj\u016F rozpo\u010Dtu EU" . "tax harmonization; direct taxes; indirect taxes; EU budget"@en . "43110" . "[1032C39AFE65]" . "RIV/62156489:43110/07:00111181!RIV08-MSM-43110___" . "2007-01-01+01:00"^^ . "University of Economics" . "Prague" . "RIV/62156489:43110/07:00111181" . . "The paper deal with the problem of other possible alternative sources of EU budget in the form of the payment from the collected tax imposed on the harmonized tax bases. At present the EU member states pay to the EU budget the percentage of the collected VAT. The payment is limited to 0,5% from the harmonized tax base. Its limit is represented by 50% of GNP of each EU member state the aim of the paper is to analyze other possibilities of tax harmonization in the perspective of alternative sources of EU budget."@en . "Tax harmonization and the alternative sources of the EU budget"@en . "Praha" . . "Theoretical and Practical Aspects of Public Finance" . . "415719" . . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 mo\u017Enost\u00ED alternativn\u00EDch zdroj\u016F rozpo\u010Dtu Evropsk\u00E9 unie ve form\u011B odvodu \u010D\u00E1sti v\u00FDb\u011Bru z harmonizovan\u00FDch da\u0148ov\u00FDch z\u00E1klad\u016F jednotliv\u00FDch druh\u016F dan\u00ED. V sou\u010Dasnosti \u010Dlensk\u00E9 st\u00E1ty odv\u00E1d\u00ED do rozpo\u010Dtu EU procento v\u00FDb\u011Bru z DPH. Odvod je omezen maxim\u00E1ln\u00ED sazbou 0,5% harmonizovan\u00E9ho vym\u011B\u0159ovac\u00EDho z\u00E1kladu, jeho\u017E strop p\u0159edstavuje 50% GNP ka\u017Ed\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu. C\u00EDlem \u010Dl\u00E1nku je analyzovat dal\u0161\u00ED mo\u017Enosti da\u0148ov\u00E9 harmonizace z hlediska p\u0159\u00EDpadn\u00FDch alternativn\u00EDch zdroj\u016F EU."@cs . . "P\u0159\u00EDsp\u011Bvek se zab\u00FDv\u00E1 mo\u017Enost\u00ED alternativn\u00EDch zdroj\u016F rozpo\u010Dtu Evropsk\u00E9 unie ve form\u011B odvodu \u010D\u00E1sti v\u00FDb\u011Bru z harmonizovan\u00FDch da\u0148ov\u00FDch z\u00E1klad\u016F jednotliv\u00FDch druh\u016F dan\u00ED. V sou\u010Dasnosti \u010Dlensk\u00E9 st\u00E1ty odv\u00E1d\u00ED do rozpo\u010Dtu EU procento v\u00FDb\u011Bru z DPH. Odvod je omezen maxim\u00E1ln\u00ED sazbou 0,5% harmonizovan\u00E9ho vym\u011B\u0159ovac\u00EDho z\u00E1kladu, jeho\u017E strop p\u0159edstavuje 50% GNP ka\u017Ed\u00E9ho \u010Dlensk\u00E9ho st\u00E1tu. C\u00EDlem \u010Dl\u00E1nku je analyzovat dal\u0161\u00ED mo\u017Enosti da\u0148ov\u00E9 harmonizace z hlediska p\u0159\u00EDpadn\u00FDch alternativn\u00EDch zdroj\u016F EU." . "Da\u0148ov\u00E1 harmonizace z hlediska alternativn\u00EDch zdroj\u016F rozpo\u010Dtu EU" . "9"^^ . "Z(MSM6215648904)" . . . . . "Da\u0148ov\u00E1 harmonizace z hlediska alternativn\u00EDch zdroj\u016F rozpo\u010Dtu EU"@cs . . "1;9" . "Nerudov\u00E1, Danu\u0161e" . "978-80-245-1188-7" . .