Convergence of EU Member States in the field of excise duties in the period 2000 ? 2015

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43896713" target="_blank" >RIV/60076658:12510/17:43896713 - isvavai.cz</a>

Alternative codes found

RIV/61384399:31110/17:00052079

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Convergence of EU Member States in the field of excise duties in the period 2000 ? 2015

Original language description

This article aims to determine the convergence of the 27 EU Member States in the field of excise duties in the period 2000 - 2015. However, morerecent complete data for all states are not available yet. The development trend towards convergence or divergence of monitored indicators is detected by indicators that represent excise taxes in the tax systems of the Member States of the European Union from the Eurostat database. Excise taxes are collected as whole. The article should answer two questions that are derived from generally preferred trends in the EU in a given period, i.e. the trend growth of the tax burden to consumption and a trend approximation (harmonization) taxing consumption due to the functioning of internal market in the EU. The question is whether Member states and candidate countries are similar to each other in the field of excise duties and any similarity to the changes between the years 2000 and 2015. The second question is whether the differences are caused by tax policy states, ie. Changes in rates or absolute consumption. The indicators of individual Member states are subjected to cluster analysis, and subsequently evaluated by means of selected factors that relate to tax policy and national economic aggregates, especially the consumption of taxed products. Results show growing differences (divergence) between most countries of the original EU-15 group and the group of countries which joined the European Union in 2004 and 2007.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2017

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

65

Issue of the periodical within the volume

4

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

10

Pages from-to

1415-1424

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85028835658