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| rdf:type
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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 in the terms of the European Union. In fact, 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.%22 There are currently set limits for individual types of taxes in the European Union, personal income taxes remain in the competence of national governments, while indirect taxes are in the center of the attention and efforts for their harmonization. Corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and social and pension systems should not be a barrier of free setting and investment in EU member states. Authors 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 and study 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 in the terms of the European Union. In fact, 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.%22 There are currently set limits for individual types of taxes in the European Union, personal income taxes remain in the competence of national governments, while indirect taxes are in the center of the attention and efforts for their harmonization. Corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and social and pension systems should not be a barrier of free setting and investment in EU member states. Authors 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 and study the relationship between the growth rate of GDP and VAT parameters using statistical methods (correlation analysis especially). (en)
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| Title
| - Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis
- Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis (en)
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| skos:prefLabel
| - Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis
- Long-term Sustainability of the Use of Taxes as an Economic Policy Instrument: On the Example of European Union Member States during Economic Crisis (en)
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| skos:notation
| - RIV/61989100:27510/14:86090374!RIV15-GA0-27510___
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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...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/61989100:27510/14:86090374
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| http://linked.open...riv/jazykVysledku
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| http://linked.open.../riv/klicovaSlova
| - Tax Policy Coordination; Value Added Tax; economic crisis; European Union; Tax Policy (en)
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| http://linked.open.../riv/klicoveSlovo
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| http://linked.open...odStatuVydavatele
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| http://linked.open...ontrolniKodProRIV
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| http://linked.open...i/riv/nazevZdroje
| - Journal of Sustainability Science and Management
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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
| |
| http://linked.open...UplatneniVysledku
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| http://linked.open...v/svazekPeriodika
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| http://linked.open...iv/tvurceVysledku
| - Široký, Jan
- Mokrá, Kateřina
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| issn
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| number of pages
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| http://localhost/t...ganizacniJednotka
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