Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F24%3A10256753" target="_blank" >RIV/61989100:27510/24:10256753 - isvavai.cz</a>

Výsledek na webu

<a href="https://acta.vsfs.eu/pdf/acta-2024-2-03.pdf" target="_blank" >https://acta.vsfs.eu/pdf/acta-2024-2-03.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.37355/acta-2024/2-03" target="_blank" >10.37355/acta-2024/2-03</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis

Popis výsledku v původním jazyce

The tax burden affects a number of areas, including the economic and financial behaviorof both legal entities and individuals. The aim of the article is to classify EU countries intogroups based on selected tax burden indicators. The sample consists of 27 states of theEuropean Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. In addition, theaim of the article is achieved through correlation and cluster analysis. Through clusteranalysis, a total of 4 clusters were created for the period 2009-2021. The countries thatjoined the EU at the latest belong to the group of countries characterized by a lower taxburden. In contrast, most of the states that joined the EU earlier belong to the group ofcountries with a higher tax burden. In general, it can be said that countries also cluster onthe basis of geographical or political characteristics. Through the cluster analysis, it wasproven that there are significant differences between the states in the tax area and harmonization is not taking place, and there is thus further scope for tax harmonization. Thecontribution of the article is in the current assessment of the tax burden in EU countriesand their classification according to similar tax systems for their discussion.

Název v anglickém jazyce

Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis

Popis výsledku anglicky

The tax burden affects a number of areas, including the economic and financial behaviorof both legal entities and individuals. The aim of the article is to classify EU countries intogroups based on selected tax burden indicators. The sample consists of 27 states of theEuropean Union and the indicators used include direct taxes, indirect taxes, social contributions, taxes on consumption, on labor, on capital and implicit tax rate. In addition, theaim of the article is achieved through correlation and cluster analysis. Through clusteranalysis, a total of 4 clusters were created for the period 2009-2021. The countries thatjoined the EU at the latest belong to the group of countries characterized by a lower taxburden. In contrast, most of the states that joined the EU earlier belong to the group ofcountries with a higher tax burden. In general, it can be said that countries also cluster onthe basis of geographical or political characteristics. Through the cluster analysis, it wasproven that there are significant differences between the states in the tax area and harmonization is not taking place, and there is thus further scope for tax harmonization. Thecontribution of the article is in the current assessment of the tax burden in EU countriesand their classification according to similar tax systems for their discussion.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název periodika

ACTA VŠFS

ISSN

1802-792X

e-ISSN

—

Svazek periodika

18

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

19

Strana od-do

141-159

Kód UT WoS článku

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EID výsledku v databázi Scopus

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