| Abstract [eng] |
The Master's thesis analyzes the regulation of profit and income taxes in the European Union, reviewing the evolution of this field from the initial integration ideas to the current regulatory framework and the latest legislative proposals. To identify the European Union's policy direction in the area of direct taxation, an analytical historical division is applied, and the existing directives are systematically categorized into three functional groups: instruments aimed at combating tax evasion, regulations intended to create more favorable conditions for taxpayers within the Union, and measures of an administrative and dispute resolution nature. The analysis revealed that contemporary objectives of the European Union's direct tax regulation are focused on fiscal security and the fight against abuse, thereby partially deviating from the original ideas aimed at the harmonization of corporate tax bases and/or rates. It was found that one of the main obstacles to deeper integration remains the requirement of unanimity among Member States, which limits the possibilities of reaching a common consensus on the unification of direct taxes. Assessing the latest trends, the thesis identifies that traditional corporate tax regulation is becoming obsolete due to the rapid expansion of the digital economy. This necessitates the need for recent directives and legislative proposals to introduce new digital taxation rules aimed at addressing the challenges arising from the digital economy and ensuring the effective taxation of such profits across the Union. Although income tax is not directly regulated within the European Union, the research identified an indirect influence of corporate tax directives on this area. This impact manifests through the taxation rules for cross-border payments and the established economic substance requirement. It was observed that corporate groups, in an effort to comply with this requirement and optimize their tax burden, tend to relocate operational functions and jobs to jurisdictions with more favorable taxation. Consequently, changes in corporate tax regulation directly affect the income tax base collected by Member States and determine their competitive attractiveness within the single market. |
