Detail publikace

Tax Burden in the European Union: a Comparative Study

GREBÍKOVÁ, M.

Originální název

Tax Burden in the European Union: a Comparative Study

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includes also other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does not affect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subsequent evaluation of current tax trends in the selected Member States of the European Union, with particular emphasis on the Income Taxes and Value Added Tax (VAT). The representatives of the Member States of the European Union were selected on the basis of the date of their entry into the European Union. The partial research is aimed on the identification of differences between the selected Member States of the European Union and to assess whether the date of the entry of these countries into the European Union has some link with their current economic situation and the tax trends of the country

Klíčová slova

Tax burden, Tax Quota, Gross Domestic Product, the European Union

Autoři

GREBÍKOVÁ, M.

Rok RIV

2013

Vydáno

18. 3. 2013

Nakladatel

MZLU

Místo

Brno

ISBN

978-80-87106-64-8

Kniha

Enterprise and Competitive Environment

Číslo edice

3

Strany od

100

Strany do

106

Strany počet

6

BibTex

@inproceedings{BUT98415,
  author="Monika {Hodinková}",
  title="Tax Burden in the European Union: a Comparative Study",
  booktitle="Enterprise and Competitive Environment",
  year="2013",
  number="3",
  pages="100--106",
  publisher="MZLU",
  address="Brno",
  isbn="978-80-87106-64-8"
}