ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

• Authors: Teplická Katarína , Michal Daubner

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.

Keywords

EN

TAX; TAX COMPETITION; TAX BURDEN; REGRESSION ANALYSIS; CORRELATION; EU; EUROPEAN UNION

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2013
• Volume: 61
• Issue: 2
• Pages: 172 – 186

Contributors

author

Teplická Katarína

• Technická univerzita v Košiciach, Fakulta BERG, Ústav podnikania a manažmentu, Park Komenského 19, 040 11 Košice, Slovak Republic

author

Michal Daubner