Daňová politika zemí V4 v procesu vstupu do EU

The main objective of this diploma thesis is to verify the validity of the hypothesis, whether the tax policies of the Visegrad group countries before the year 2004, i.e. in the process of accession into the EU, were converging with the values of the original 15 EU Member States by applying the convergence analysis method, using econometric programs for computation as well as visualisation and data from the annual reports of the European Statistical Office (Eurostat). Moreover, the emphasis is put also on the development of the V4 countries’ tax policies in the period that followed after the year of the EU enlargement by total of 10 new Member States.The theoretical part deals with the definition of basic concepts and relationships such as the Visegrad group, its origin and history, the entry criteria together with the conditions and prerequisites for accession to the EU, with consideration of these elements in the context of the accession of the Visegrad countries.The practical part contains the definition of the own evaluation model, the general characteristic of the convergence analysis method and the subsequent combination of these two parts in the commented description of the results as the empirical outcome of the analysis from the R program. In the last section testing of the statistical significance of the development of the evaluation model’s variables is also included.