Theory and practice of tax burden in the European Union

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F10%3A%230000567" target="_blank" >RIV/47813059:19520/10:#0000567 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Theory and practice of tax burden in the European Union

Popis výsledku v původním jazyce

This article shortly summarizes basic theoretic approaches to tax burden and competition. In economic theory there are two basic opinions of level of tax burden and approaches to tax burden and competition and its impact on capital flows, economic activity and tax base. The first opinion prefers tax competition and "tax game", because of positive effects on public expenditure, reducing of noneffective activities. The second opinion highlights the impact of tax competition in a negative way and prefers tax harmonization and puts stress on negative influence of capital mobility on capital tax rates and level on public expenditure. The present tax policy of the EU prefers revenue from indirect taxes, value of indirect taxes has continuously increased since 2001, revenue from direct taxes has been fluctuating. On the other hand, the value of revenue from quasi taxes, mainly from social contributions, has a steady development in the countries of the EU and it only decreases very slowly.

Název v anglickém jazyce

Theory and practice of tax burden in the European Union

Popis výsledku anglicky

This article shortly summarizes basic theoretic approaches to tax burden and competition. In economic theory there are two basic opinions of level of tax burden and approaches to tax burden and competition and its impact on capital flows, economic activity and tax base. The first opinion prefers tax competition and "tax game", because of positive effects on public expenditure, reducing of noneffective activities. The second opinion highlights the impact of tax competition in a negative way and prefers tax harmonization and puts stress on negative influence of capital mobility on capital tax rates and level on public expenditure. The present tax policy of the EU prefers revenue from indirect taxes, value of indirect taxes has continuously increased since 2001, revenue from direct taxes has been fluctuating. On the other hand, the value of revenue from quasi taxes, mainly from social contributions, has a steady development in the countries of the EU and it only decreases very slowly.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F08%2F0067" target="_blank" >GA402/08/0067: Finanční integrace nových členských zemí EU s eurozónou</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 12th International Conference on Finance and Banking

ISBN

978-80-7248-592-5

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

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Název nakladatele

Silesian university in Opava, School in Business Administration in Karviná

Místo vydání

Karviná

Místo konání akce

Ostravice

Datum konání akce

1. 1. 2009

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

BSX57