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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F12%3A86083137%21RIV13-GA0-27510___
rdf:type
n20:Vysledek skos:Concept
dcterms: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, because 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.%22There are currently set limits for individual types of taxes in the European Union: (i) personal income taxes remain in the competence of national governments, (ii) indirect taxes are in the center of the attention and efforts for their harmonization, (iii) corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and (iv) social and pension systems should eliminate discrimination of individual states inhabitants and should not be a barrier of free setting and investment in EU member statesAuthors 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 andstudy 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, because 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.%22There are currently set limits for individual types of taxes in the European Union: (i) personal income taxes remain in the competence of national governments, (ii) indirect taxes are in the center of the attention and efforts for their harmonization, (iii) corporate taxes should promote the free capital movement and should not cause the harmful competition among individual countries, and (iv) social and pension systems should eliminate discrimination of individual states inhabitants and should not be a barrier of free setting and investment in EU member statesAuthors 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 andstudy the relationship between the growth rate of GDP and VAT parameters using statistical methods (correlation analysis especially).
dcterms:title
Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States) Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)
skos:prefLabel
Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States) Possibilities of the Use of Taxes As the Economic Policy Tool During the Economic Crisis (in European Union Membetr States)
skos:notation
RIV/61989100:27510/12:86083137!RIV13-GA0-27510___
n20:predkladatel
n22:orjk%3A27510
n3:aktivita
n21:P
n3:aktivity
P(GAP403/11/0849)
n3:dodaniDat
n12:2013
n3:domaciTvurceVysledku
n14:8941971 n14:9214186
n3:druhVysledku
n5:D
n3:duvernostUdaju
n17:S
n3:entitaPredkladatele
n6:predkladatel
n3:idSjednocenehoVysledku
160079
n3:idVysledku
RIV/61989100:27510/12:86083137
n3:jazykVysledku
n9:eng
n3:klicovaSlova
tools of economic policy.; economic crisis; VAT rates changes; European Union; Value added tax
n3:klicoveSlovo
n10:Value%20added%20tax n10:tools%20of%20economic%20policy. n10:VAT%20rates%20changes n10:European%20Union n10:economic%20crisis
n3:kontrolniKodProRIV
[DAF198EC4C3F]
n3:mistoKonaniAkce
Kuantan
n3:mistoVydani
[Malajsie]
n3:nazevZdroje
2nd International Conference on Accounting, Business & Economics (ICABEC 2012) : spurring innovation and professionalism : proceedings
n3:obor
n7:AH
n3:pocetDomacichTvurcuVysledku
2
n3:pocetTvurcuVysledku
2
n3:projekt
n4:GAP403%2F11%2F0849
n3:rokUplatneniVysledku
n12:2012
n3:tvurceVysledku
Maková, Kateřina Široký, Jan
n3:typAkce
n11:WRD
n3:zahajeniAkce
2012-11-10+01:00
s:numberOfPages
11
n18:hasPublisher
Neuveden
n19:isbn
978-967-0524-00-9
n13:organizacniJednotka
27510