Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083137" target="_blank" >RIV/61989100:27510/12:86083137 - 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
Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)
Original language description
This paper is focused on the evaluation of the tax institutes potential; respectively their changes as a possible tool for economic crisis signs reducing, because the crisis has influenced the tax policy of the European Union as well. The written outputof the EU summit indicated, in November 2011, the need for a "pragmatic coordination of the tax policy for the fiscal consolidation and the boost of the economic growth."There are currently set limits for individual types of taxes in the European Union:(i) personal income taxes remain in the competence of national governments, (ii) indirect taxes are in the center of the attention and efforts for their harmonization, (iii) corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and (iv) social and pension systems should eliminate discrimination of individual states inhabitants and should not be a barrier of free setting and investment in EU member statesAuthors o
Czech name
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Czech description
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Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
2nd International Conference on Accounting, Business & Economics (ICABEC 2012) : spurring innovation and professionalism : proceedings
ISBN
978-967-0524-00-9
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
1-11
Publisher name
[s.n.]
Place of publication
[Malajsie]
Event location
Kuantan
Event date
Nov 10, 2012
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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