PL EN


2013 | 61 | 2 | 172 – 186
Article title

ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

Content
Title variants
EN
Study of the relation between tax competition and tax burden in European Union member states
Languages of publication
SK
Abstracts
EN
The issue of tax harmonization and tax competition in the European Union has dealt extensively since its inception. The aim of this study has been find out dependence between tax competition and tax burden in European Union by regression analysis and to analyse chosen reasons for tax competition in area of direct taxes. We have confirmed by regression analysis and correlation following: tax competition is connected with lower government expenses in public services, it leads to higher economic growth, it raises tax burden of consumptions and budget deficit acts as limiting factor of tax competition.
Contributors
  • Technická univerzita v Košiciach, Fakulta BERG, Ústav podnikania a manažmentu, Park Komenského 19, 040 11 Košice, Slovak Republic, katarina. teplicka@tuke.sk
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-f4d3816c-d990-4f4c-ad42-43a208db8332
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