What can VAT statistics tell to politicians? (with focus on EAEU data)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00093311" target="_blank" >RIV/00216224:14560/16:00093311 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1515/nispa-2016-0022" target="_blank" >http://dx.doi.org/10.1515/nispa-2016-0022</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1515/nispa-2016-0022" target="_blank" >10.1515/nispa-2016-0022</a>

Result language
angličtina
Original language name
What can VAT statistics tell to politicians? (with focus on EAEU data)
Original language description
While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from diff erent taxes, and sometimes the tax benefi ts in use. However, the author believes that policymakers neglect the feedback mechanism, off ered by the tax statistics – the signal function of the taxes. Th e author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. Th e paper further suggests the possible course of action for the policymakers.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
NISPAcee Journal of Public Administration and Policy : the Network of Institutes and Schools of Public Administration in Central and Eastern Europe
ISSN
1337-9038
e-ISSN
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Volume of the periodical
9
Issue of the periodical within the volume
2
Country of publishing house
SK - SLOVAKIA
Number of pages
31
Pages from-to
239-269
UT code for WoS article
000391177700011
EID of the result in the Scopus database
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