Tax-based EU own resources - tax harmonization or EU tax?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F10%3A00164970" target="_blank" >RIV/62156489:43110/10:00164970 - 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

Tax-based EU own resources - tax harmonization or EU tax?

Popis výsledku v původním jazyce

Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on "EU taxes" suggested by E

Název v anglickém jazyce

Tax-based EU own resources - tax harmonization or EU tax?

Popis výsledku anglicky

Own resources represent the main pillar of the EU budget incomes. They include agricultural subsidies imposed in the frame of common agricultural policy on the agricultural products are imported to the EU from thirds countries and the duties collected from the sugar producers. Further, they include custom duties collected (according to the Custom Code) from the goods entering the EU territory. Another type of own resources has been introduced in 1988 -- the contribution from the GNI. The last own resource of the EU budget incomes represents the payment from the only tax collected on the national level -- VAT. The insufficiency of the budget resources has even deepened during the economic crisis. The aim of the paper is to analyze which Czech national taxes, could be the suitable candidates according the multi-criteria analysis developed by Cattoir (2004). The results are compared with the results which were reached by Cattoir, while assessing the candidates on "EU taxes" suggested by E

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

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2010

Kód důvěrnosti údajů

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

Název periodika

The Business Review

ISSN

1553-5827

e-ISSN

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Svazek periodika

13

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

77

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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