Does Reflection of the fiscal requirement exist during the euro implementation on tax system?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020813" target="_blank" >RIV/61989100:27510/09:00020813 - 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

Does Reflection of the fiscal requirement exist during the euro implementation on tax system?

Popis výsledku v původním jazyce

While previous states of the EU-15 could decide if they would accept the common European currency or not, new entering states are committed to accept the EUR. The first country that accepted the EUR (apart from the EU-15, of which 12 countries have the common currency) was Slovenia (2007), and afterwards Cyprus and Malta (2008) and from 1.1.2009 the EU was joined by Slovakia. Countries have to fill defined criteria to enter the EU, so it can be assumed that there is indirect but doubtless interconnections: taxes -> state budget revenues -> state budget balances -> Maastricht criteria accomplishment (before the country enters the euro area), or the Stability and Growth Pact filling. The aim of this paper is to evaluate the possible influence of EUR implementation on tax systems in the selected countries. The author deals with the evaluation of EUR implementation consequences in the first 12 countries by means of a macro-economic characteristic analysis in the first part of the paper, an

Název v anglickém jazyce

Does Reflection of the fiscal requirement exist during the euro implementation on tax system?

Popis výsledku anglicky

While previous states of the EU-15 could decide if they would accept the common European currency or not, new entering states are committed to accept the EUR. The first country that accepted the EUR (apart from the EU-15, of which 12 countries have the common currency) was Slovenia (2007), and afterwards Cyprus and Malta (2008) and from 1.1.2009 the EU was joined by Slovakia. Countries have to fill defined criteria to enter the EU, so it can be assumed that there is indirect but doubtless interconnections: taxes -> state budget revenues -> state budget balances -> Maastricht criteria accomplishment (before the country enters the euro area), or the Stability and Growth Pact filling. The aim of this paper is to evaluate the possible influence of EUR implementation on tax systems in the selected countries. The author deals with the evaluation of EUR implementation consequences in the first 12 countries by means of a macro-economic characteristic analysis in the first part of the paper, an

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2009

Kód důvěrnosti údajů

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

Název periodika

Ekonomická revue

ISSN

1212-3951

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

11

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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