Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F24%3A10256753" target="_blank" >RIV/61989100:27510/24:10256753 - isvavai.cz</a>
Result on the web
<a href="https://acta.vsfs.eu/pdf/acta-2024-2-03.pdf" target="_blank" >https://acta.vsfs.eu/pdf/acta-2024-2-03.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.37355/acta-2024/2-03" target="_blank" >10.37355/acta-2024/2-03</a>
Alternative languages
Result language
angličtina
Original language name
Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis
Original language description
The tax burden affects a number of areas, including the economic and financial behaviorof both legal entities and individuals. The aim of the article is to classify EU countries intogroups based on selected tax burden indicators. The sample consists of 27 states of theEuropean Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. In addition, theaim of the article is achieved through correlation and cluster analysis. Through clusteranalysis, a total of 4 clusters were created for the period 2009-2021. The countries thatjoined the EU at the latest belong to the group of countries characterized by a lower taxburden. In contrast, most of the states that joined the EU earlier belong to the group ofcountries with a higher tax burden. In general, it can be said that countries also cluster onthe basis of geographical or political characteristics. Through the cluster analysis, it wasproven that there are significant differences between the states in the tax area and harmonization is not taking place, and there is thus further scope for tax harmonization. Thecontribution of the article is in the current assessment of the tax burden in EU countriesand their classification according to similar tax systems for their discussion.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
ACTA VŠFS
ISSN
1802-792X
e-ISSN
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Volume of the periodical
18
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
19
Pages from-to
141-159
UT code for WoS article
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EID of the result in the Scopus database
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