N00 - Economic History: GeneralReturn

Cameral accounting was primarily intended for budgetary organizations and before 1954 it was used in our country not only by public offices, but also by some enterprises and noble estates. The article is based on a series of research studies from Germany and Austria on the development of this accounting system and, based on the analysis of a wide range of primary sources, compares the chronology of cameral accounting and the characteristic of individual phases with the situation in our country. Although the Czech lands were part of the Habsburg state until 1918, the development of cameral accounting in our country differed in part from this line of development, both due to a time shift and especially due to the close connection with the needs of accounting practice.

This paper investigates the tax harmonization in the European Union in the context of the Economic Crisis. The aim is to analyze an evolution of taxes with the greatest harmonizing tendencies. Two of them are indirect taxes - VAT and excise tax, and one is direct tax - corporate income tax. In the paper, the main basis of the harmonization process and basic legal standards are summarized. The paper concludes that harmonization of these taxes can be divided into two areas. It is quite successful in the area of indirect taxes, the former turnover taxes were replaced by the value added taxes, and the EU member states have also found agreement about excise duties which should be used. On the other way the area of direct taxes is very sensitive and a lot of initiatives of the Commission were abolished due to different national interests. During the Economic Crisis a new need for tax harmonization has arisen, especially for further coordination of the chosen taxes.