Tax Burden in EU Countries - A Comparative Study

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86076381" target="_blank" >RIV/61989100:27510/10:86076381 - 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 Burden in EU Countries - A Comparative Study

Original language description

The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indicators, such as the tax freedom day or tax misery index, are also mentioned. The empirical part of the paper is aimed on the comparison of tax burden of "old" and "new" EU member states following mentioned indicators. Certain tax policy recommendations are formulated on the basis of performed comparison.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2010

Confidentiality

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

Name of the periodical

Bulletin of Transilvania University of Brasov

ISSN

2065-2194

e-ISSN

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Volume of the periodical

3

Issue of the periodical within the volume

52

Country of publishing house

RO - ROMANIA

Number of pages

8

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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