Daňová opatření v zemích EU v souvislosti s krizí

The thesis deals with the tax measures adopted in the EU countries in the context of the global economic crisis. The objective of this thesis was to describe the tax changes and evaluate their effectivity. The adopted measures were evaluated with regard to the theoretical principles of taxation. In my thesis I used the method of secondary analyses of the EU and OECD materials; to evaluate the effectivity of the tax changes I have used the method of comparison and deduction. I made detailed analysis of tax reforms in Hungary, Greece and Germany. The tax measures in all compared countries confirmed the recent trend -- a shift from direct to indirect taxation. In my work I also focused on the impact of fiscal policy on economic growth. During the crisis the EU countries tried to support the economy by fiscal incentives which led to the high state debt and in some countries almost to a state bankruptcy. It is very complicated to explain how much influence had the taxes in the combat with the crisis. However it is quite certain that without the fiscal help a number of states would be still in recession.