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European Union and its impact on the tax system in the Czech Republic

Citace:
JÁNOŠÍKOVÁ, P. European Union and its impact on the tax system in the Czech Republic. In Selected issues in taxation and tax authorities in central Europe. Lublin : Wydawnictwo KUL, 2016, s. 309-322. ISBN: 978-83-8061-336-2
Druh: KAPITOLA V KNIZE
Jazyk publikace: eng
Anglický název: European Union and its impact on the tax system in the Czech Republic
Rok vydání: 2016
Místo konání: Lublin
Název zdroje: Wydawnictwo KUL
Autoři: JUDr. Petra Jánošíková Ph.D.
Abstrakt CZ: Daňový systém v ČR se vlivem harmonizace s právem EU změnil, protože byl produktem politického, hospodářského i kulturního vývoje. Změny v daňovém systému logicky souvisely s posláním EU. Česká republika, jakožto členský stát, jim přizpůsobila i účelovost a fakticitu daňového systému a z něho vyplývajícím vztahům
Abstrakt EN: In the European Union, which also includes the Czech Republic, are currently determined limits for individual types of taxes, when the personal income taxes are remained the responsibility of national governments; indirect taxes are harmonized; corporate taxes have to promote the freee movement of capital and the social and pension systems and should eliminate disrimination against residents of individual states and not be an obstacle to the freedom of establishment and investing in any of the EU member states. The tax system in the Czech Republic due to harminization with European Union law changed, becouase it was the product of political, economic and cultural development. Changes in the tax system logically related to EU aims. Czech Republic, as a member state, adapted efficiency and facticity of tax system to the requirments of the European Union.
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