Trendy daňových reforem v zemích EU (komparace nových a starých členských zemí EU)

Subject of this thesis is the analysis of the tax mix of old and new member states of the European Union between 1995 and 2012, focusing on the Baltic countries and the countries of the Visegrad Group. Aim of this thesis the analysis of the tax and taxation trends in the European Union and the subsequent comparison between old and new member states. The theoretical part describes particular tax reforms in market and transitive economies. Brief analysis of the development of so-called flat tax, which is very popular in post-communist countries, is also made. The practical part focuses on the study of the development of individual taxes using the method of analysis and comparison. The diploma thesis compares tax revenues of old and new EU member states, analyzes their tax burden and its structure. Furthermore, tax revenues of individual taxes in fifteen original member states of the European Union are compared to the tax revenues in the new member states. The analysis is focused on differences between groups. Comparison shows that the tax quota in the new member states is lower than in the old member states and constantly decreasing. Most of the tax revenues of the Baltic countries stem from indirect taxes, particularly VAT. In the countries of Visegrad group revenues from social security contributions dominate.