Vývoj daňových mixů v zemích EU

This bachelor thesis deals with the theme of development of the tax mixes in EU Member States. With the gradual expansion of the EU and growing factor of globalization, the effort to unify the tax system of individual Member States is becoming more important. In the course of time there are changes appearing in the tax systems of the EU members and it results in common tax policy as part of the common market within the EU. The main aim of this thesis is to find out whether the tax systems were converging in the context of tax burden in the EU countries in the years 1995 to 2012. The partial aim is to compare the trends of the structures of tax revenue and tax burden in the EU countries. To verify whether there was a convergence of tax burden between EU Member States during the period, the convergence analysis based on calculating the coefficient of variation is used. The analysis uses data collected by Eurostat database. On the basis of the mentioned convergence analysis the evidence of a convergence in the field of tax burden has been determined. Tax systems of the EU Member States were converging from 1995 to 2007 and since 2007 it has commenced to diverge.