Theory and practice of tax burden in the European Union
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F10%3A%230000567" target="_blank" >RIV/47813059:19520/10:#0000567 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Theory and practice of tax burden in the European Union
Original language description
This article shortly summarizes basic theoretic approaches to tax burden and competition. In economic theory there are two basic opinions of level of tax burden and approaches to tax burden and competition and its impact on capital flows, economic activity and tax base. The first opinion prefers tax competition and "tax game", because of positive effects on public expenditure, reducing of noneffective activities. The second opinion highlights the impact of tax competition in a negative way and prefers tax harmonization and puts stress on negative influence of capital mobility on capital tax rates and level on public expenditure. The present tax policy of the EU prefers revenue from indirect taxes, value of indirect taxes has continuously increased since 2001, revenue from direct taxes has been fluctuating. On the other hand, the value of revenue from quasi taxes, mainly from social contributions, has a steady development in the countries of the EU and it only decreases very slowly.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F08%2F0067" target="_blank" >GA402/08/0067: Financial Integration of the EU New Member States with Eurozone</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 12th International Conference on Finance and Banking
ISBN
978-80-7248-592-5
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
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Publisher name
Silesian university in Opava, School in Business Administration in Karviná
Place of publication
Karviná
Event location
Ostravice
Event date
Jan 1, 2009
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
BSX57