Harmonizace zdaňování korporací v EU
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Vysoké učení technické v Brně. Fakulta podnikatelská
Abstract
Po vstupu do Evropske Unie problematika dani dostala a stale dostava zcela novy raz. Vytvari se tak uplne jine pravni prostredi, a to nejen v Ceske republice, ale i v Evropske unii samotne, kde az doposud byly harmonizovany pouze neprime dane. Prime dane jsou zatim ponechany plne v kompetenci clenskych stat.. Objevuji se v.ak tlaky na harmonizaci i tohoto odvetvi. Dan z pridane hodnoty je jednim z nejcastejsich predmetu spou u Evropskeho soudniho dvora v Lucemburku a stale vetsiho vyznamu nabyvaji i jeho rozsudky v oblasti primych dani. Dojde i zde k tak vyznamne harmonizaci jako na poli dani neprimych? Aby se pripadny investor mohl objektivne rozhodnout, do ktere spolecnosti investovat a proc, musi mit moznost tyto spolecnosti objektivne porovnat. A jednim z rozhodujicich kriterii je ucite velikost zisku po zdaneni a na to navazujici pripadna vyplata dividend. Pokud se budou uplatnovat uzne zpusoby zdaneni v ruznych clenskych statech, nebude moznost podniky z ruznych censkych statu objektive srovnat. Cilem teto disertacni prace je na zaklade vyzkumu provedeneho ve vecech 27 censkych statech Evropske unie ohledne zdanovani korporaci navrhnout metodu, jak harmonizovat zdanovani korporaci tak, aby byly odstraneny prekazky, ktere brani spolecnostem pri bchodovani na jednotnem trhu a aby byly minimalizovany naklady korporaci na splneni danovych pozadavku jednotlivych clenskych statu. K dosazerni tohoto cile byly zvoleny tri dici cile: .. analyza zdanovani korporaci v jednotlivych clenskych statech Evropske unie na zaklade vyzkumu provadeneho ve vsech 27 .censkych statech, .. analyza navrhu Evropske komise ohledne harmonizace zdanovani spolecnosti, .. navrzeni vlastni metody harmonizace zdanovani spolecnosti v Evropske unii. V zaveru teto disertacni prace jsou zdurazneny jeji prinosy pro vedu, praxi a pedagogickou cinnost.
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly important. Will direct taxes be harmonized to the same extent as indirect taxes have? When potential investor is considering his investment into a company, he needs to match comparable figures. Definitely, one of the most important criterions is the amount of profit after taxation followed by payout of dividends. If there are different ways of taxation of corporations in various EU Member States, then there would be no possibility to compare corporations placed in various EU Member States objectively. Therefore, the aim of this thesis is, based on the research in the whole EU regarding taxation of corporations, to suggest a method how to harmonize taxation of corporations, which now prevents companies from trading in a single EU market, and also to minimize corporation’s costs of fulfilment of tax administration requirements of each Member State. This aim has been achieved through the following partial aims: .. An analysis of taxation of corporations in each of all 27 EU Member States, .. An analysis of proposals of the European Commission regarding harmonisation of taxation of companies, .. Suggestion of own method of harmonization of taxation of corporations in the EU. In conclusion, there are emphasized the contributions of this thesis to the science, to the practice and to education.
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Keywords
Daně, daňově uznatelné náklady, daňově neuznatelné náklady, daňové sazby, daňové subjekty, daňové ztráty, dvojí zdanění, Evropská unie, Evropský soudní dvůr, Evropská společnost, přímé daně, harmonizace, skupinové zdanění, správa daní, srážková daň, systém kalkulace daně, základ daně, zdanitelný příjem, zdanění společností, zdaňovací období, zdaňování korporací., Taxes, tax deductible costs, tax non-deductible costs, tax rates, persons liable to tax, tax losses, double taxation, the European Union, the European Court of Justice, European Society, direct taxes, harmonization, group taxation, administration of taxes, withholding tax, system of calculation of tax, tax base, taxable income, taxation of corporations, taxable period.
Citation
SKALICKÁ, H. Harmonizace zdaňování korporací v EU [online]. Brno: Vysoké učení technické v Brně. Fakulta podnikatelská. 2008.
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Document version
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Language of document
cs
Study field
Řízení a ekonomika podniku
Comittee
prof. Ing. Vojtěch Koráb, Dr., MBA (předseda)
doc. RNDr. Eva Grublová, CSc. (člen)
doc. Ing. Josef Vaculík, CSc. (člen)
doc. Ing. Luděk Mikulec, CSc. (člen)
prof. Ing. Mária Režňáková, CSc. (člen)
doc. Ing. Jan Solař, CSc. (člen)
prof. Ing. Jiří Dvořák, DrSc. (člen)
doc. Ing. Danuše Nerudová, Ph.D. (člen)
prof. Ing. Jan Široký, CSc. (člen)
Date of acceptance
2008-11-28
Defence
Result of defence
práce byla úspěšně obhájena
Document licence
Standardní licenční smlouva - přístup k plnému textu bez omezení