Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083137" target="_blank" >RIV/61989100:27510/12:86083137 - 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

Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)

Popis výsledku v původním jazyce

This paper is focused on the evaluation of the tax institutes potential; respectively their changes as a possible tool for economic crisis signs reducing, because the crisis has influenced the tax policy of the European Union as well. The written outputof the EU summit indicated, in November 2011, the need for a "pragmatic coordination of the tax policy for the fiscal consolidation and the boost of the economic growth."There are currently set limits for individual types of taxes in the European Union:(i) personal income taxes remain in the competence of national governments, (ii) indirect taxes are in the center of the attention and efforts for their harmonization, (iii) corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and (iv) social and pension systems should eliminate discrimination of individual states inhabitants and should not be a barrier of free setting and investment in EU member statesAuthors o

Název v anglickém jazyce

Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)

Popis výsledku anglicky

This paper is focused on the evaluation of the tax institutes potential; respectively their changes as a possible tool for economic crisis signs reducing, because the crisis has influenced the tax policy of the European Union as well. The written outputof the EU summit indicated, in November 2011, the need for a "pragmatic coordination of the tax policy for the fiscal consolidation and the boost of the economic growth."There are currently set limits for individual types of taxes in the European Union:(i) personal income taxes remain in the competence of national governments, (ii) indirect taxes are in the center of the attention and efforts for their harmonization, (iii) corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and (iv) social and pension systems should eliminate discrimination of individual states inhabitants and should not be a barrier of free setting and investment in EU member statesAuthors o

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: Konvergence systémů US GAAP a IAS/IFRS pro vznik jediného systému finančního výkaznictví s ohledem na úpravu metodických postupů finančních analýz</a><br>

Návaznosti

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

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

2nd International Conference on Accounting, Business & Economics (ICABEC 2012) : spurring innovation and professionalism : proceedings

ISBN

978-967-0524-00-9

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

1-11

Název nakladatele

[s.n.]

Místo vydání

[Malajsie]

Místo konání akce

Kuantan

Datum konání akce

10. 11. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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