Daňová koordinácia vs. daňová konkurencia v súčasných podmienkach vývoja EU

JURKYOVA, Eva, Bc: Tax Coordination vs. Tax Competition in the Current Conditions of the development of the EU. [Final thesis]. The Bank Institute of University in Prague, Foreign University Banska Bystrica, Department of finance, accountancy and insurance. Supervisor: Ing. Jaroslav Paľa, PhD. Year of defense: the 2015th. Number of pages: 77. There are investigated issues of tax coordination vs. tax competition of the Europian Union. The thesis deals with taxation, tax system, tax, tax classification, bacic tax features, tax coordination, tax harmonization and tax competition. The thesis analyses not only tax system but also the nature of harmonization of value added tax in the Slovak and the Czech republic. Subsequently the thesis analyses negative and affirmative points of tax harmonization and tax competition. There is indicated expected development in the area of VAT choice and possible alternatives of future tax system development in conclusion of the thesis.