"RIV/61989100:27510/10:86076381!RIV11-MSM-27510___" . . "The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indicators, such as the tax freedom day or tax misery index, are also mentioned. The empirical part of the paper is aimed on the comparison of tax burden of %22old%22 and %22new%22 EU member states following mentioned indicators. Certain tax policy recommendations are formulated on the basis of performed comparison." . . . "The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indicators, such as the tax freedom day or tax misery index, are also mentioned. The empirical part of the paper is aimed on the comparison of tax burden of %22old%22 and %22new%22 EU member states following mentioned indicators. Certain tax policy recommendations are formulated on the basis of performed comparison."@en . . "RIV/61989100:27510/10:86076381" . "Tax Burden, Tax Quota, Tax Policy"@en . "Machov\u00E1, Zuzana" . "52" . "27510" . . "Bulletin of Transilvania University of Brasov" . . "2065-2194" . . . "[EC83F2A632E7]" . . "RO - Rumunsko" . . "291839" . . . "Tax Burden in EU Countries - A Comparative Study" . "3" . . . "2"^^ . "Tax Burden in EU Countries - A Comparative Study" . . "Tax Burden in EU Countries - A Comparative Study"@en . "Tax Burden in EU Countries - A Comparative Study"@en . "2"^^ . "8"^^ . "Ka\u0161tan, Milan" . "S" .