Tax competition in the area of income taxes

This bachelor thesis deal with issues related to tax competition between the original member states and new member states of the European Union of income taxes. Tax competition has supporters and opponents, and so for it is impossible to say when it should be considered useful or harmful. These issues are closely related to tax harmonization and coordination. The European Union is against tax competition just trying to fight through tax harmonization. The idea of harmonizing of income tax, particularly corporate taxes, it is still treated. The aim is to verify the hypothesis whether there is tax competition between groups of member states of the European Union. To evaluate the relationship between groups of member states will use to tax rates and tax bases of corporate income taxes and individuals