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Statements

Subject Item
n2:RIV%2F26138077%3A_____%2F09%3A%230000172%21RIV11-GA0-26138077
rdf:type
n9:Vysledek skos:Concept
dcterms: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.
dcterms: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
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
skos:notation
RIV/26138077:_____/09:#0000172!RIV11-GA0-26138077
n3:aktivita
n16:P
n3:aktivity
P(GA402/05/2644), P(GA402/08/1134)
n3:cisloPeriodika
1
n3:dodaniDat
n11:2011
n3:domaciTvurceVysledku
n13:5153786
n3:druhVysledku
n6:J
n3:duvernostUdaju
n8:S
n3:entitaPredkladatele
n17:predkladatel
n3:idSjednocenehoVysledku
307638
n3:idVysledku
RIV/26138077:_____/09:#0000172
n3:jazykVysledku
n14:eng
n3:klicovaSlova
Comparative Analysis; Tax Policies; Tax Quota; Implicit Tax Rate; Tax Mix
n3:klicoveSlovo
n5:Comparative%20Analysis n5:Tax%20Quota n5:Tax%20Policies n5:Tax%20Mix n5:Implicit%20Tax%20Rate
n3:kodStatuVydavatele
US - Spojené státy americké
n3:kontrolniKodProRIV
[FE017EE395F8]
n3:nazevZdroje
Global Journal of Business Research
n3:obor
n15:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:projekt
n12:GA402%2F08%2F1134 n12:GA402%2F05%2F2644
n3:rokUplatneniVysledku
n11:2009
n3:svazekPeriodika
3
n3:tvurceVysledku
Kubátová, Květa
s:issn
1931-0277
s:numberOfPages
14