Detail publikačního výsledku

Taxonomy of the EU Member States from the Perspective of Taxe on Labour.

BRYCHTA, K.; SVIRÁK, P.

Originální název

Taxonomy of the EU Member States from the Perspective of Taxe on Labour.

Anglický název

Taxonomy of the EU Member States from the Perspective of Taxe on Labour.

Druh

Stať ve sborníku v databázi WoS či Scopus

Originální abstrakt

The purpose of this paper is to create a taxonomy of the states that are currently the EU Member States from the perspective of labour taxation and its importance for tax collections in the states concerned. The analysis covers the period from 2002 to 2012 and it partially aspired to identify any changes in the development over the last decade. In order to achieve the objective given, the authors used cluster analysis which was made for each year of the above-mentioned period. The paper represents the basic analysis which shall be followed by the authors in the aspects mentioned in the part of this paper called Discussion.

Anglický abstrakt

The purpose of this paper is to create a taxonomy of the states that are currently the EU Member States from the perspective of labour taxation and its importance for tax collections in the states concerned. The analysis covers the period from 2002 to 2012 and it partially aspired to identify any changes in the development over the last decade. In order to achieve the objective given, the authors used cluster analysis which was made for each year of the above-mentioned period. The paper represents the basic analysis which shall be followed by the authors in the aspects mentioned in the part of this paper called Discussion.

Klíčová slova

cluster analysis, EU Member States, Taxes on Labour, Taxonomy

Klíčová slova v angličtině

cluster analysis, EU Member States, Taxes on Labour, Taxonomy

Autoři

BRYCHTA, K.; SVIRÁK, P.

Vydáno

06.11.2014

Nakladatel

International Business Information Management Association (IBIMA)

Místo

USA

ISBN

9780986041938

Kniha

Proceedings of the 24th International Business Information Management Association Conference

Edice

Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation

Strany od

268

Strany do

275

Strany počet

8

BibTex

@inproceedings{BUT112405,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="Taxonomy of the EU Member States from the Perspective of Taxe on Labour.",
  booktitle="Proceedings of the 24th International Business Information Management Association Conference",
  year="2014",
  series="Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation",
  number="1st edition",
  pages="268--275",
  publisher="International Business Information Management Association (IBIMA)",
  address="USA",
  isbn="9780986041938"
}