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Personal Income Tax Harmonization in the European Union

By Veronika Pavlová

Abstract

This thesis deals with the question of tax on personal income harmonization. The introduction will talk about the founding of the European Union and the Free Market and the already existing level of harmonization of tax on personal income. Next, we will talk about the current solvation of this issue. And assess positives and negatives of each variant

Topics: volný trh; Harmonization; daň z příjmů fyzických osob; Evropská unie; common market.; společný trh.; tax on personal income; Harmonizace; European Union; free market
Publisher: Vysoké učení technické v Brně. Fakulta podnikatelská
Year: 2015
OAI identifier: oai:invenio.nusl.cz:248812
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