Does Reflection of the fiscal requirement exist during the euro implementation on tax system?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020813" target="_blank" >RIV/61989100:27510/09:00020813 - 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
Does Reflection of the fiscal requirement exist during the euro implementation on tax system?
Original language description
While previous states of the EU-15 could decide if they would accept the common European currency or not, new entering states are committed to accept the EUR. The first country that accepted the EUR (apart from the EU-15, of which 12 countries have the common currency) was Slovenia (2007), and afterwards Cyprus and Malta (2008) and from 1.1.2009 the EU was joined by Slovakia. Countries have to fill defined criteria to enter the EU, so it can be assumed that there is indirect but doubtless interconnections: taxes -> state budget revenues -> state budget balances -> Maastricht criteria accomplishment (before the country enters the euro area), or the Stability and Growth Pact filling. The aim of this paper is to evaluate the possible influence of EUR implementation on tax systems in the selected countries. The author deals with the evaluation of EUR implementation consequences in the first 12 countries by means of a macro-economic characteristic analysis in the first part of the paper, an
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
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Continuities
N - Vyzkumna aktivita podporovana z neverejnych zdroju
Others
Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Ekonomická revue
ISSN
1212-3951
e-ISSN
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Volume of the periodical
12
Issue of the periodical within the volume
4
Country of publishing house
CZ - CZECH REPUBLIC
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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