Some possible relationships between the Euro implementation and changes in the tax systems
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F08%3A00020586" target="_blank" >RIV/61989100:27510/08:00020586 - 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
Some possible relationships between the Euro implementation and changes in the tax systems
Original language description
While previous states of EU-15 could decide if they accept the common European currency or not, new entering states committed to accept euro. First country that accepted euro (except of EU-15, from which 12 countries have the common currency) was Slovenia (2007) afterwards Cyprus and Malta (2008) and from 1.01.2009 the euro area will be spread about Slovakia. The aim of the paper is to evaluate the euro implementation influence on tax systems of selected countries. The author deals with the evaluation of the euro implementation consequences in first 12 countries by means of macro-economic characteristics analyse in the first part of the paper, in the second part there is more detailed analyse of Slovenia entry. Conclusions of the paper can show the possible euro implementation impact on Slovakian tax system.
Czech name
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Czech description
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Classification
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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Result continuities
Project
<a href="/en/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2008
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Aerarii Publici
ISSN
1336-8818
e-ISSN
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Volume of the periodical
V
Issue of the periodical within the volume
2
Country of publishing house
SK - SLOVAKIA
Number of pages
11
Pages from-to
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UT code for WoS article
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EID of the result in the Scopus database
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