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Statements

Subject Item
n2:RIV%2F47813059%3A19520%2F13%3A%230002160%21RIV14-GA0-19520___
rdf:type
skos:Concept n14:Vysledek
rdfs:seeAlso
http://dx.doi.org/10.11118/actaun201361041153
dcterms:description
This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c onfirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality. This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments' tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995--2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased -- by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995--2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results c onfirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality.
dcterms:title
Shift in tax burden and its impact on economic growth in the European Union Shift in tax burden and its impact on economic growth in the European Union
skos:prefLabel
Shift in tax burden and its impact on economic growth in the European Union Shift in tax burden and its impact on economic growth in the European Union
skos:notation
RIV/47813059:19520/13:#0002160!RIV14-GA0-19520___
n14:predkladatel
n21:orjk%3A19520
n3:aktivita
n16:P
n3:aktivity
P(GAP403/11/2073)
n3:cisloPeriodika
4
n3:dodaniDat
n12:2014
n3:domaciTvurceVysledku
n10:6103952
n3:druhVysledku
n15:J
n3:duvernostUdaju
n20:S
n3:entitaPredkladatele
n13:predkladatel
n3:idSjednocenehoVysledku
104943
n3:idVysledku
RIV/47813059:19520/13:#0002160
n3:jazykVysledku
n9:eng
n3:klicovaSlova
tax burden; tax shift; implicit tax rates; growth conductive system; economic functions; economic growth
n3:klicoveSlovo
n4:economic%20functions n4:tax%20shift n4:implicit%20tax%20rates n4:growth%20conductive%20system n4:tax%20burden n4:economic%20growth
n3:kodStatuVydavatele
CZ - Česká republika
n3:kontrolniKodProRIV
[B1D18DB38600]
n3:nazevZdroje
ACTA UNIVERSITATIS AGRICULTURAE ET SILVICULTURAE MENDELIANAE BRUNENSIS
n3:obor
n8:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:projekt
n18:GAP403%2F11%2F2073
n3:rokUplatneniVysledku
n12:2013
n3:svazekPeriodika
61
n3:tvurceVysledku
SZAROWSKÁ, Irena
s:issn
1211-8516
s:numberOfPages
8
n17:doi
10.11118/actaun201361041153
n19:organizacniJednotka
19520