About: Theory and practice of tax burden in the European Union

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	This article shortly summarizes basic theoretic approaches to tax burden and competition. In economic theory there are two basic opinions of level of tax burden and approaches to tax burden and competition and its impact on capital flows, economic activity and tax base. The first opinion prefers tax competition and %22tax game%22, because of positive effects on public expenditure, reducing of noneffective activities. The second opinion highlights the impact of tax competition in a negative way and prefers tax harmonization and puts stress on negative influence of capital mobility on capital tax rates and level on public expenditure. The present tax policy of the EU prefers revenue from indirect taxes, value of indirect taxes has continuously increased since 2001, revenue from direct taxes has been fluctuating. On the other hand, the value of revenue from quasi taxes, mainly from social contributions, has a steady development in the countries of the EU and it only decreases very slowly. This article shortly summarizes basic theoretic approaches to tax burden and competition. In economic theory there are two basic opinions of level of tax burden and approaches to tax burden and competition and its impact on capital flows, economic activity and tax base. The first opinion prefers tax competition and %22tax game%22, because of positive effects on public expenditure, reducing of noneffective activities. The second opinion highlights the impact of tax competition in a negative way and prefers tax harmonization and puts stress on negative influence of capital mobility on capital tax rates and level on public expenditure. The present tax policy of the EU prefers revenue from indirect taxes, value of indirect taxes has continuously increased since 2001, revenue from direct taxes has been fluctuating. On the other hand, the value of revenue from quasi taxes, mainly from social contributions, has a steady development in the countries of the EU and it only decreases very slowly. (en)
Title	Theory and practice of tax burden in the European Union Theory and practice of tax burden in the European Union (en)
skos:prefLabel	Theory and practice of tax burden in the European Union Theory and practice of tax burden in the European Union (en)
skos:notation	RIV/47813059:19520/10:#0000567!RIV11-GA0-19520___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/08/0067)
http://linked.open...vai/riv/dodaniDat	2011
http://linked.open...aciTvurceVysledku	Szarowská, Irena
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Slezská univerzita v Opavě / Obchodně podnikatelská fakulta v Karviné
http://linked.open...dnocenehoVysledku	292670
http://linked.open...ai/riv/idVysledku	RIV/47813059:19520/10:#0000567
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	tax, tax competition, tax burden, tax quota, effective tax rate (en)
http://linked.open.../riv/klicoveSlovo	tax quota tax effective tax rate tax burden tax competition
http://linked.open...ontrolniKodProRIV	[4552A09FD0F4]
http://linked.open...v/mistoKonaniAkce	Ostravice
http://linked.open...i/riv/mistoVydani	Karviná
http://linked.open...i/riv/nazevZdroje	Proceedings of the 12th International Conference on Finance and Banking
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	Financial Integration of the EU New Member States with Eurozone
http://linked.open...UplatneniVysledku	2010
http://linked.open...iv/tvurceVysledku	Szarowská, Irena
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	BSX57
http://linked.open.../riv/zahajeniAkce	2009-01-01 (xsd:date)
number of pages	11 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Silesian university in Opava, School in Business Administration in Karviná
https://schema.org/isbn	978-80-7248-592-5
http://localhost/t...ganizacniJednotka	19520

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