Work detail

Comparasion of Indirect Taxes in the Czech Republic and in the Europenan Union

Author: Mgr. Tereza Holovková
Year: 2003 - summer
Leaders: Ing. Irena Kemény
Work type: Economic Policy
Language: Czech
Pages: 97
Awards and prizes:
Abstract: The goal of this thesis is to compare indirect taxes in the Czech Republic and in the European Union. In the first part, I characterize legal regulation of indirect taxes and evolution of the tax system in the Czech Republic. I try to analyse impacts of indirect taxes on inflation and problems with tax fraud and undercharges. The second and third part deals with harmonisation of VAT and excise duties. I describe not only evolution of legal regulation of these taxes, but I analyse differences between Member States in application too. The last part is devoted to expected changes in indirect taxes in the Czech Republic, which will have to be carried out before entrance into the European Union




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