PL EN


2014 | 198 cz 1 | 290-306
Article title

Kierunki zmian pokryzysowych w systemach podatkowych w krajach Unii Europejskiej

Content
Title variants
EN
The Post-Cisis Tax System Changes in European Union Countries
Languages of publication
PL
Abstracts
EN
The aim of the paper is to analyze changes in the taxes as a result of economic and financial crisis. The paper presents the changes in the tax policy and the proposals for anti-crisis taxes. Some features of the tax system, although they were not the main cause of the financial crisis, it allowed the formation of the imbalances leading to the crisis. During the crisis the tax system fulfils the stabilization function, through the automatic stabilizers as well as through discretionary changes of tax burdens. The deterioration of the budgetary situation and the increase in public debt in EU requires the fiscal consolidation. For this purpose, in addition to reduction in public expenditure, it is necessary to increase budget revenues through an increase in the tax burden. In the coming years it is expected an increase in the fiscal burden and the new forms of additional taxation of the financial sector and the large corporations.
Year
Volume
Pages
290-306
Physical description
Contributors
References
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Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-28354491-2b53-4e1a-b942-4a03bb93c5c7
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