Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090374" target="_blank" >RIV/61989100:27510/14:86090374 - 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

Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis

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 in the terms of the European Union. In fact, the crisis has influenced the tax policy of the European Union as well. The written output of 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, personal income taxes remain in the competence of national governments, while indirect taxes are in the center of the attention and efforts for their harmonization. Corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and social and pension systems should not be a barrier of free setting and investment in EU member states. Authors of the article carry out the description base

Název v anglickém jazyce

Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis

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 in the terms of the European Union. In fact, the crisis has influenced the tax policy of the European Union as well. The written output of 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, personal income taxes remain in the competence of national governments, while indirect taxes are in the center of the attention and efforts for their harmonization. Corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and social and pension systems should not be a barrier of free setting and investment in EU member states. Authors of the article carry out the description base

Druh

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

CEP obor

AE - Řízení, správa a administrativa

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

2014

Kód důvěrnosti údajů

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

Název periodika

Journal of Sustainability Science and Management

ISSN

1823-8556

e-ISSN

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Svazek periodika

9

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

MY - Malajsie

Počet stran výsledku

13

Strana od-do

99-111

Kód UT WoS článku

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EID výsledku v databázi Scopus

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