Daňová politika vybraných zemí v dluhové krizi (DS)

The subject of this master thesis is a fiscal policy of Spain, Italy and Greece dealing with the debt crisis. Together with Portugal, the chosen countries are known as PIGS. One of the common features of PIGS countries is either a large or rapidly increasing government debt. To reduce the public budget deficit and the government debt, these countries had to adopt range of measures. The aim of this thesis is therefore to analyze and compare tax measures implemented by these countries governments. The thesis is divided into four chapters. The first part is devoted to the latest economic and financial crisis and its influence on the debt crisis in the euro area. The second chapter defines the function of taxes, the tax system and the fiscal policy. The third part analyzes the tax measures adopted in individual countries. The last part compares the tax system changes introduced by these countries and the development of their tax policies. The conclusion summarizes all the relevant findings.