. . . . . . . "Tax Policy of the European Union in the Period 2004 - 2007: Capital Taxation"@en . "N, P(GA402/08/1134)" . . "In 2004 and 2007, the European Union expanded by next 12 countries, mostly ex-communist. Although common EU tax policy in direct taxation does not mean harmonization or convergence of the tax systems, there remains an interesting question of how systems of taxes on capital in the Member Countries have developed in the last period after EU enlargement. This article aims to make a comparative analysis of tax indicators, on revenues and effective rates of the taxes on capital in general and on corporations particularly, of the original and new EU member states in the period 2004 - 2007. It is tested the hypothesis that the new Member States implement more intensive tax competition than the original 15 members. The method used is a comparative analysis using the method of testing equality of the averages of two sets of data."@en . "Da\u0148ov\u00E1 politika zem\u00ED Evropsk\u00E9 unie v obdob\u00ED 2004 - 2007 v oblasti dan\u00ED z kapit\u00E1lu" . . "[7B8B647A46C5]" . . "Tax Policy; Implicit Tax Rate; Tax on Capital; Corporation Tax; Tax Competition"@en . . "252843" . . "RIV/26138077:_____/10:#0000173" . "1335-7069" . "1"^^ . "Tax Policy of the European Union in the Period 2004 - 2007: Capital Taxation"@en . "Kub\u00E1tov\u00E1, Kv\u011Bta" . "Da\u0148ov\u00E1 politika zem\u00ED Evropsk\u00E9 unie v obdob\u00ED 2004 - 2007 v oblasti dan\u00ED z kapit\u00E1lu"@cs . "1"^^ . . . "SK - Slovensk\u00E1 republika" . "Da\u0148ov\u00E1 politika zem\u00ED Evropsk\u00E9 unie v obdob\u00ED 2004 - 2007 v oblasti dan\u00ED z kapit\u00E1lu"@cs . . . "Da\u0148ov\u00E1 politika zem\u00ED Evropsk\u00E9 unie v obdob\u00ED 2004 - 2007 v oblasti dan\u00ED z kapit\u00E1lu" . "11" . "15"^^ . "2" . . "V letech 2004 - 2007 se Evropsk\u00E1 unie rozrostla o dal\u0161\u00EDch 12 zem\u00ED, v\u011Bt\u0161inou ex-komunistick\u00FDch. P\u0159esto\u017Ee spole\u010Dn\u00E9 da\u0148ov\u00E9 politiky EU v oblasti p\u0159\u00EDm\u00FDch dan\u00ED neznamenaj\u00ED harmonizaci nebo sbl\u00ED\u017Een\u00ED da\u0148ov\u00FDch syst\u00E9m\u016F, z\u016Fst\u00E1v\u00E1 zaj\u00EDmav\u00E1 ot\u00E1zka, jak se syst\u00E9my dan\u00ED z kapit\u00E1lu v \u010Dlensk\u00FDch zem\u00EDch vyvinuly v posledn\u00EDm obdob\u00ED po roz\u0161\u00ED\u0159en\u00ED EU. Tento \u010Dl\u00E1nek si klade za c\u00EDl prov\u00E9st srovn\u00E1vac\u00ED anal\u00FDzu da\u0148ov\u00FDch ukazatel\u016F, v\u00FDnos\u016F a efektivn\u00ED sazby dan\u011B z kapit\u00E1lu obecn\u011B a zvl\u00E1\u0161t\u011B ve spole\u010Dnosti v p\u016Fvodn\u00EDch a nov\u00FDch \u010Dlensk\u00FDch st\u00E1tech EU v obdob\u00ED 2004 - 2007. Je testov\u00E1na hypot\u00E9za, \u017Ee nov\u00E9 \u010Dlensk\u00E9 st\u00E1ty zavedly intenzivn\u011Bj\u0161\u00ED da\u0148ovou konkurenci ne\u017E p\u016Fvodn\u00EDch 15 \u010Dlen\u016F. Pou\u017Eitou metodou je komparativn\u00ED anal\u00FDza s pou\u017Eit\u00EDm metody testov\u00E1n\u00ED rovnosti pr\u016Fm\u011Br\u016F dvou soubor\u016F dat."@cs . "RIV/26138077:_____/10:#0000173!RIV11-GA0-26138077" . "Ekonomika a spolo\u010Dnos\u0165" . . "V letech 2004 - 2007 se Evropsk\u00E1 unie rozrostla o dal\u0161\u00EDch 12 zem\u00ED, v\u011Bt\u0161inou ex-komunistick\u00FDch. P\u0159esto\u017Ee spole\u010Dn\u00E9 da\u0148ov\u00E9 politiky EU v oblasti p\u0159\u00EDm\u00FDch dan\u00ED neznamenaj\u00ED harmonizaci nebo sbl\u00ED\u017Een\u00ED da\u0148ov\u00FDch syst\u00E9m\u016F, z\u016Fst\u00E1v\u00E1 zaj\u00EDmav\u00E1 ot\u00E1zka, jak se syst\u00E9my dan\u00ED z kapit\u00E1lu v \u010Dlensk\u00FDch zem\u00EDch vyvinuly v posledn\u00EDm obdob\u00ED po roz\u0161\u00ED\u0159en\u00ED EU. Tento \u010Dl\u00E1nek si klade za c\u00EDl prov\u00E9st srovn\u00E1vac\u00ED anal\u00FDzu da\u0148ov\u00FDch ukazatel\u016F, v\u00FDnos\u016F a efektivn\u00ED sazby dan\u011B z kapit\u00E1lu obecn\u011B a zvl\u00E1\u0161t\u011B ve spole\u010Dnosti v p\u016Fvodn\u00EDch a nov\u00FDch \u010Dlensk\u00FDch st\u00E1tech EU v obdob\u00ED 2004 - 2007. Je testov\u00E1na hypot\u00E9za, \u017Ee nov\u00E9 \u010Dlensk\u00E9 st\u00E1ty zavedly intenzivn\u011Bj\u0161\u00ED da\u0148ovou konkurenci ne\u017E p\u016Fvodn\u00EDch 15 \u010Dlen\u016F. Pou\u017Eitou metodou je komparativn\u00ED anal\u00FDza s pou\u017Eit\u00EDm metody testov\u00E1n\u00ED rovnosti pr\u016Fm\u011Br\u016F dvou soubor\u016F dat." .