Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090374" target="_blank" >RIV/61989100:27510/14:86090374 - 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

Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis

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 in the terms of the European Union. In fact, the crisis has influenced the tax policy of the European Union as well. The written output of 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, personal income taxes remain in the competence of national governments, while indirect taxes are in the center of the attention and efforts for their harmonization. Corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and social and pension systems should not be a barrier of free setting and investment in EU member states. Authors of the article carry out the description base

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

AE - Management, administration and clerical work

OECD FORD branch

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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

2014

Confidentiality

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

Name of the periodical

Journal of Sustainability Science and Management

ISSN

1823-8556

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

1

Country of publishing house

MY - MALAYSIA

Number of pages

13

Pages from-to

99-111

UT code for WoS article

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EID of the result in the Scopus database

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