What can VAT statistics tell to politicians? (with focus on EAEU data)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00093311" target="_blank" >RIV/00216224:14560/16:00093311 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1515/nispa-2016-0022" target="_blank" >http://dx.doi.org/10.1515/nispa-2016-0022</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1515/nispa-2016-0022" target="_blank" >10.1515/nispa-2016-0022</a>

Jazyk výsledku

angličtina

Název v původním jazyce

What can VAT statistics tell to politicians? (with focus on EAEU data)

Popis výsledku v původním jazyce

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from diff erent taxes, and sometimes the tax benefi ts in use. However, the author believes that policymakers neglect the feedback mechanism, off ered by the tax statistics – the signal function of the taxes. Th e author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. Th e paper further suggests the possible course of action for the policymakers.

Název v anglickém jazyce

What can VAT statistics tell to politicians? (with focus on EAEU data)

Popis výsledku anglicky

While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from diff erent taxes, and sometimes the tax benefi ts in use. However, the author believes that policymakers neglect the feedback mechanism, off ered by the tax statistics – the signal function of the taxes. Th e author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. Th e paper further suggests the possible course of action for the policymakers.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název periodika

NISPAcee Journal of Public Administration and Policy : the Network of Institutes and Schools of Public Administration in Central and Eastern Europe

ISSN

1337-9038

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

31

Strana od-do

239-269

Kód UT WoS článku

000391177700011

EID výsledku v databázi Scopus

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