Tax-based EU own resources - tax harmonization or EU tax?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00164970" target="_blank" >RIV/62156489:43110/10:00164970 - 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-based EU own resources - tax harmonization or EU tax?

Original language description

Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on "EU taxes" suggested by E

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

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Continuities

Z - Vyzkumny zamer (s odkazem do CEZ)

Publication year

2010

Confidentiality

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

Name of the periodical

The Business Review

ISSN

1553-5827

e-ISSN

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Volume of the periodical

13

Issue of the periodical within the volume

3

Country of publishing house

US - UNITED STATES

Number of pages

77

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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