Financial Crisis Influence on Tax Mix Changes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F18%3A79165" target="_blank" >RIV/60460709:41110/18:79165 - 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

Financial Crisis Influence on Tax Mix Changes

Popis výsledku v původním jazyce

The aim of the study is to evaluate the reaction of tax policy makers to financial crisis in the short term based on the statistical analysis of consequent tax mix changes in the EU member states. The paper describes the changes in tax structure of EU members, particularly focusing on the period 2008 - 2009. The analysis verifies the statistical significance of the financial crisis influence on the changes in tax structure of the EU member states. The post crisis changes statistical significance evaluation is realized particularly by using the paired t test for defined groups of taxes and levies comparing the development nature in the period before and after the financial crisis in 2008 based on the data issued by EUROSTAT following the methodology ESA 95 valid in the period analyzed. The Statistica 12 software is used. The results show the statistically significant changes in tax mix as result of the slowed down economies in 2008 and also as the result of the stress on different group of taxes, appl

Název v anglickém jazyce

Financial Crisis Influence on Tax Mix Changes

Popis výsledku anglicky

The aim of the study is to evaluate the reaction of tax policy makers to financial crisis in the short term based on the statistical analysis of consequent tax mix changes in the EU member states. The paper describes the changes in tax structure of EU members, particularly focusing on the period 2008 - 2009. The analysis verifies the statistical significance of the financial crisis influence on the changes in tax structure of the EU member states. The post crisis changes statistical significance evaluation is realized particularly by using the paired t test for defined groups of taxes and levies comparing the development nature in the period before and after the financial crisis in 2008 based on the data issued by EUROSTAT following the methodology ESA 95 valid in the period analyzed. The Statistica 12 software is used. The results show the statistically significant changes in tax mix as result of the slowed down economies in 2008 and also as the result of the stress on different group of taxes, appl

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

EUROPEAN FINANCIAL SYSTEMS 2018: PROCEEDINGS OF THE 15TH INTERNATIONAL SCIENTIFIC CONFERENCE

ISBN

978-80-210-8980-8

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

355-363

Název nakladatele

MASARYKOVA UNIV, ZEROTINOVO NAM 617-9, BRNO 601 77, CZECH REPUBLIC

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

25. 6. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000462948800046