The paper aims to provide an analytical view of the harmonization of income taxes in the European Union. The aim of the theoretical part is to provide an overview of the literature that deals with the issue of tax harmonization and tax competition. This section contains the views of experts on tax competition and tax harmonization. The paper explores the current state, as well as the development in the field of income tax harmonization, and competition in the Member States. The aim of the analytical part is to compare income taxes in the countries of the European Union and to bring proposals for the solution of tax harmonization. The analysis focuses solely on the most important direct taxes, personal income tax, and corporate income tax. The results of cluster analysis using four tax determinants suggest the future of the direct tax harmonization process. The graphical analyzes indicate, that the process of tax harmonization could begin with the harmonization within countries that are geographically and politically close together. Harmonization would bring together countries with a similar tax burden and could continue in other interested European Union countries.

中文翻译：

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分析欧盟税收竞争和税收协调的选定指标

本文旨在提供对欧盟统一所得税的分析观点。理论部分的目的是提供有关税收协调和税收竞争问题的文献综述。本节包含有关税收竞争和税收协调的专家意见。本文探讨了目前的状况，以及所得税统一，成员国竞争方面的发展。分析部分的目的是比较欧盟国家中的所得税，并提出解决税收协调问题的建议。该分析仅关注最重要的直接税，个人所得税和公司所得税。使用四个税收决定因素进行聚类分析的结果表明了直接税收协调过程的未来。图表分析表明，税收统一的过程可以从地理和政治上相互紧密的国家内部的统一开始。协调将使负担相似的国家汇聚在一起，并可能在其他感兴趣的欧盟国家中继续进行。