Convergence of EU Member States in the field of excise duties in the period 2000 ? 2015

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F17%3A43896713" target="_blank" >RIV/60076658:12510/17:43896713 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/61384399:31110/17:00052079

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Convergence of EU Member States in the field of excise duties in the period 2000 ? 2015

Popis výsledku v původním jazyce

This article aims to determine the convergence of the 27 EU Member States in the field of excise duties in the period 2000 - 2015. However, morerecent complete data for all states are not available yet. The development trend towards convergence or divergence of monitored indicators is detected by indicators that represent excise taxes in the tax systems of the Member States of the European Union from the Eurostat database. Excise taxes are collected as whole. The article should answer two questions that are derived from generally preferred trends in the EU in a given period, i.e. the trend growth of the tax burden to consumption and a trend approximation (harmonization) taxing consumption due to the functioning of internal market in the EU. The question is whether Member states and candidate countries are similar to each other in the field of excise duties and any similarity to the changes between the years 2000 and 2015. The second question is whether the differences are caused by tax policy states, ie. Changes in rates or absolute consumption. The indicators of individual Member states are subjected to cluster analysis, and subsequently evaluated by means of selected factors that relate to tax policy and national economic aggregates, especially the consumption of taxed products. Results show growing differences (divergence) between most countries of the original EU-15 group and the group of countries which joined the European Union in 2004 and 2007.

Název v anglickém jazyce

Convergence of EU Member States in the field of excise duties in the period 2000 ? 2015

Popis výsledku anglicky

This article aims to determine the convergence of the 27 EU Member States in the field of excise duties in the period 2000 - 2015. However, morerecent complete data for all states are not available yet. The development trend towards convergence or divergence of monitored indicators is detected by indicators that represent excise taxes in the tax systems of the Member States of the European Union from the Eurostat database. Excise taxes are collected as whole. The article should answer two questions that are derived from generally preferred trends in the EU in a given period, i.e. the trend growth of the tax burden to consumption and a trend approximation (harmonization) taxing consumption due to the functioning of internal market in the EU. The question is whether Member states and candidate countries are similar to each other in the field of excise duties and any similarity to the changes between the years 2000 and 2015. The second question is whether the differences are caused by tax policy states, ie. Changes in rates or absolute consumption. The indicators of individual Member states are subjected to cluster analysis, and subsequently evaluated by means of selected factors that relate to tax policy and national economic aggregates, especially the consumption of taxed products. Results show growing differences (divergence) between most countries of the original EU-15 group and the group of countries which joined the European Union in 2004 and 2007.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

65

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

1415-1424

Kód UT WoS článku

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EID výsledku v databázi Scopus

2-s2.0-85028835658