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Description
| - The objective of this paper is to characterize the tax policies of the twelve new countries of the European Union in comparison with the existing fifteen members. These countries have sometimes been criticized because of their tax-favouring policies which have been pointed out in relation to lower rates and revenues and various tax exceptions, namely, in respect of capital tax. Critical comments have appeared even in respect of the establishment of the “flat tax” in some of these countries. The indicators monitored in this comparison are the tax quota, the tax mix and the tax rates of corporations, as the taxes are potentially most affected by the tax competition. Moreover, the focus is on the effective taxation of capital, labour and consumption, measured by the “implicit tax rates”. The heteroscedastic and pair t-tests are used as the analysis tools, making it possible to test the statistical significance of the differences between the average values of the two compared groups.
- The objective of this paper is to characterize the tax policies of the twelve new countries of the European Union in comparison with the existing fifteen members. These countries have sometimes been criticized because of their tax-favouring policies which have been pointed out in relation to lower rates and revenues and various tax exceptions, namely, in respect of capital tax. Critical comments have appeared even in respect of the establishment of the “flat tax” in some of these countries. The indicators monitored in this comparison are the tax quota, the tax mix and the tax rates of corporations, as the taxes are potentially most affected by the tax competition. Moreover, the focus is on the effective taxation of capital, labour and consumption, measured by the “implicit tax rates”. The heteroscedastic and pair t-tests are used as the analysis tools, making it possible to test the statistical significance of the differences between the average values of the two compared groups. (en)
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Title
| - Comparative Analysis of Tax Policies Applicable in the New and Original EU Member-States
- Comparative Analysis of Tax Policies Applicable in the New and Original EU Member-States (en)
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skos:prefLabel
| - Comparative Analysis of Tax Policies Applicable in the New and Original EU Member-States
- Comparative Analysis of Tax Policies Applicable in the New and Original EU Member-States (en)
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skos:notation
| - RIV/26138077:_____/09:#0000172!RIV11-GA0-26138077
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
| - P(GA402/05/2644), P(GA402/08/1134)
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/26138077:_____/09:#0000172
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Comparative Analysis; Tax Policies; Tax Quota; Implicit Tax Rate; Tax Mix (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
| - US - Spojené státy americké
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Global Journal of Business Research
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
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issn
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number of pages
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