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| Description
| - 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 output of the EU summit indicated, in November 2011, the need for a %22pragmatic coordination of the tax policy for the fiscal consolidation and the boost of the economic growth.%22There 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 of the article carry out the description based on the abstraction and analysis and evaluate Commission's proposals in the field of taxes according to economic criteria (the CCCTB, financial transaction taxes, and also the so-called carbon tax and the Green Paper on the future of the VAT). The authors focus on the analysis of VAT rates changes during the economic crisis andstudy the relationship between the growth rate of GDP and VAT parameters using statistical methods (correlation analysis especially).
- 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 output of the EU summit indicated, in November 2011, the need for a %22pragmatic coordination of the tax policy for the fiscal consolidation and the boost of the economic growth.%22There 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 of the article carry out the description based on the abstraction and analysis and evaluate Commission's proposals in the field of taxes according to economic criteria (the CCCTB, financial transaction taxes, and also the so-called carbon tax and the Green Paper on the future of the VAT). The authors focus on the analysis of VAT rates changes during the economic crisis andstudy the relationship between the growth rate of GDP and VAT parameters using statistical methods (correlation analysis especially). (en)
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| Title
| - Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)
- Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States) (en)
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| skos:prefLabel
| - Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)
- Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States) (en)
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| skos:notation
| - RIV/61989100:27510/12:86083137!RIV13-GA0-27510___
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| http://linked.open...avai/predkladatel
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| http://linked.open...avai/riv/aktivita
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| http://linked.open...avai/riv/aktivity
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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/61989100:27510/12:86083137
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - tools of economic policy.; economic crisis; VAT rates changes; European Union; Value added tax (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...v/mistoKonaniAkce
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| http://linked.open...i/riv/mistoVydani
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| http://linked.open...i/riv/nazevZdroje
| - 2nd International Conference on Accounting, Business & Economics (ICABEC 2012) : spurring innovation and professionalism : proceedings
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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...iv/tvurceVysledku
| - Široký, Jan
- Maková, Kateřina
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| http://linked.open...vavai/riv/typAkce
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| http://linked.open.../riv/zahajeniAkce
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| number of pages
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| http://purl.org/ne...btex#hasPublisher
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| https://schema.org/isbn
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| http://localhost/t...ganizacniJednotka
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| is http://linked.open...avai/riv/vysledek
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