About: Comparative Analysis of Tax Policies Applicable in the New and Original EU Member-States

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
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)
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)
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)
skos:notation	RIV/26138077:_____/09:#0000172!RIV11-GA0-26138077
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/05/2644), P(GA402/08/1134)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Kubátová, Květa
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Vysoká škola finanční a správní, o.p.s.
http://linked.open...dnocenehoVysledku	307638
http://linked.open...ai/riv/idVysledku	RIV/26138077:_____/09:#0000172
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	Comparative Analysis; Tax Policies; Tax Quota; Implicit Tax Rate; Tax Mix (en)
http://linked.open.../riv/klicoveSlovo	Tax Quota Implicit Tax Rate Comparative Analysis Tax Mix Tax Policies
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[FE017EE395F8]
http://linked.open...i/riv/nazevZdroje	Global Journal of Business Research
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...vavai/riv/projekt	The analysis of systems of delivery of public services,and of impact of respective solution on the effectiveness of public expenditures (comparative analysis Cz New Approaches to an Optimalization of Budgetary and Fiscal Policy with Emphasis on the Fiscal Discipline
http://linked.open...UplatneniVysledku	2009
http://linked.open...v/svazekPeriodika	3
http://linked.open...iv/tvurceVysledku	Kubátová, Květa
issn	1931-0277
number of pages	14 (xsd:int)

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