Tax Mix Development in the Member States of the European Union

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F18%3A43898887" target="_blank" >RIV/60076658:12510/18:43898887 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Mix Development in the Member States of the European Union
Original language description
The aim of the article is to identify changes in the share of revenues of taxes in total tax revenue in the European Union countries, and to identify groups of similar states in the years 1995 and 2016. The analysis of the tax mix of the member states uses cluster analysis and analysis of the variation coefficient. The cluster analysis confirms differences between Nordic, western and new members. The coefficient of variation shows a higher similarity of indirect taxes than in the case of direct taxes. The tax mixes of the member states do not significantly converge despite the efforts of the European Union to harmonize member states' tax systems. However, there is a difference among the first 15 member states of the European Union and a group of other states that joined the European Union later. The new member states prefer indirect taxes, which make up a large share of tax revenue. These tax mixes in the European Union did not change significantly between the years 1995 and 2016
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 12th International Scientific Conference INPROFORUM. Innovations, Enterprises, Regions and Management
ISBN
978-80-7394-726-2
ISSN
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e-ISSN
neuvedeno
Number of pages
5
Pages from-to
32-36
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 1, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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