Tax Mix Development in the Member States of the European Union
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F18%3A43898887" target="_blank" >RIV/60076658:12510/18:43898887 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Tax Mix Development in the Member States of the European Union
Popis výsledku v původním jazyce
The aim of the article is to identify changes in the share of revenues of taxes in total tax revenue in the European Union countries, and to identify groups of similar states in the years 1995 and 2016. The analysis of the tax mix of the member states uses cluster analysis and analysis of the variation coefficient. The cluster analysis confirms differences between Nordic, western and new members. The coefficient of variation shows a higher similarity of indirect taxes than in the case of direct taxes. The tax mixes of the member states do not significantly converge despite the efforts of the European Union to harmonize member states' tax systems. However, there is a difference among the first 15 member states of the European Union and a group of other states that joined the European Union later. The new member states prefer indirect taxes, which make up a large share of tax revenue. These tax mixes in the European Union did not change significantly between the years 1995 and 2016
Název v anglickém jazyce
Tax Mix Development in the Member States of the European Union
Popis výsledku anglicky
The aim of the article is to identify changes in the share of revenues of taxes in total tax revenue in the European Union countries, and to identify groups of similar states in the years 1995 and 2016. The analysis of the tax mix of the member states uses cluster analysis and analysis of the variation coefficient. The cluster analysis confirms differences between Nordic, western and new members. The coefficient of variation shows a higher similarity of indirect taxes than in the case of direct taxes. The tax mixes of the member states do not significantly converge despite the efforts of the European Union to harmonize member states' tax systems. However, there is a difference among the first 15 member states of the European Union and a group of other states that joined the European Union later. The new member states prefer indirect taxes, which make up a large share of tax revenue. These tax mixes in the European Union did not change significantly between the years 1995 and 2016
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2018
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Proceedings of the 12th International Scientific Conference INPROFORUM. Innovations, Enterprises, Regions and Management
ISBN
978-80-7394-726-2
ISSN
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e-ISSN
neuvedeno
Počet stran výsledku
5
Strana od-do
32-36
Název nakladatele
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Místo vydání
České Budějovice
Místo konání akce
České Budějovice
Datum konání akce
1. 11. 2018
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
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