Aktuální daňová politika EU

The topic of this batchelor thesis is The current tax policy in the European Union. First I focused on the tax policy in European Union. I described the tax competition, the instruments of the tax policy, the tax coordination and the tax harmonization. The chapter dealing with the tax harmonization is devided into two parts. The first part explain the tax harmonization of direct taxes and the second part look into the tax harmonization of indirect taxes. The second part of this work is focused on the current tax policy. Current tax policy includes the tax strategy and tax problems. Current strategy concentrates on growth and jobs. The last chapter of my batchelor thesis deals with the tax problems as fight against harmful tax competition.