ANALYSIS OF TAX SYSTEMS IN SLOVAKIA, HUNGARY AND CZECH REPUBLIC AND THE TAX HARMONIZATION IN EUROPEAN UNION
ANALYSIS OF TAX SYSTEMS IN SLOVAKIA, HUNGARY AND CZECH REPUBLIC AND THE TAX HARMONIZATION IN EUROPEAN UNION

Summary/Abstract: In the article we would like to point out the similarity respectively the diversity of tax systems in selected countries of Central Europe. We analyzed the structure and amounts of collected taxes in Slovakia, Hungary and Czech Republic. This analysis should be the starting point for considering the possibility of direct tax harmonization in the EU. The article also deals with the nature, conditions and future of direct tax harmonization in European Union. The objective was to assess the feasibility of full direct tax harmonization in the EU. We used the cluster analysis method to outline possible options for implementing this process in Member countries. The article also includes the opinions of experts and stakeholders on this issue.

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