Analýza protikrizových opatření v oblasti daní v zemích EU

The aim of this work is the analysis of anti-crisis measures in taxation in the European Union and their impact on the tax burden for the following years. The work is focused on all twenty-seven European members' states and for better illustration were chosen four member states, namely France, Germany, Spain and Romania. At the work are used the latest data available and practical examples are given too. For determination of tax systems before the crisis in selected countries are used descriptive methods, analysis of anti-crisis measures in fiscal policy and an analysis of changes in taxations for the years 2009 and 2010 and their comparison with the year 2008 followed with the focusing on changes in the tax burden. The result of description of tax systems for 2008 is the claim that relatively high tax burden is in analyzed countries except in Romania.The reaction to negative changes in the economy, financial crisis caused, were changes in the tax systems in most of European Union countries especially in modification in tax bases and tax rates. These changes have led to reductions of tax burden in the EU. This trend is expected for next years too, but it is expected the lack of tax revenues will be replaced mainly by raising indirect taxes.