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2011 | 1 | 2 | 57-69
Article title

Tax Revenues of Post - Communist E.U. Member Countries

Title variants
Languages of publication
EN
Abstracts
EN
This article aims to analyze and evaluate tax policy of 10 post communist countries of the EU, especially the Slovak Republic and Czech Republic, during the their first 5 years in the community (Bulgaria and Romania, which joined later, are not members throughout the analysis period) through the development of their tax revenues. Data to analyze are the data of the European Commission (European Commission, 2010) for the years 2003 to 2008. The subject of analysis is the total tax burden and the tax structure, i.e. direct and indirect taxes, VAT, excise tax, environmental taxes, personal income tax and corporation tax. The analysis uses charts of the development of the monitored values.Overall, it is possible to say that although the 10 post-communist countries joined the European Union in the same period (2004 and 2007, respectively), and although in general these countries face similar problems in the economic and tax policies, their response to internal and external influences in area of tax revenues and mix are very often different. This is due to both their historical and cultural traditions, so the current specifics.
Publisher
Year
Volume
1
Issue
2
Pages
57-69
Physical description
Dates
published
2011-12-01
online
2012-02-10
Contributors
  • Paneurópska vysoká škola, Tomášikova 20, 821 02 Bratislava
References
  • Bailey, Stephen, J. (2004) Veřejný sektor. Teorie, politika a praxe. 1. vyd. Praha, Eurolex Bohemia. ISBN 80-86432-61-0. 449 s.
  • Clausing, Kimberly, A. (2007) Corporate Tax Revenues in OECD Countries. International Tax and Public Finance 14 (2), pp. 115 - 134. ISSN 0927-5940[Crossref]
  • European Commission, Eurostat, Directorate-General for Taxation and Custom Union (2010). Taxation Trends in the European Union. 436 pp. ISBN 978-92-79-15801-8. Dostupné online z:
  • James, Simon, Nobes, Christopher (2006). The Economics of Taxation: principles, policy and practice. 7. edition. Harlow. Prentice Hall : Financial Times. ISBN 978-0-273-64630-3, 321 s.
  • Kubátová, Květa. (2010) Daňová teorie a politika. 5. aktualizované vydání. Wolters Kluwer, Praha, ISBN 978-80-7357-574-8.
  • Říhová, Lucie. (2008) Významné determinanty daňových výnosů osobní důchodové daně. Doktorská dizertační práce. Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví, 126 s.
  • Weberová, Jana. (2011) Významné determinanty daňových výnosů osobní důchodové daně. Doktorská dizertační práce. Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví, 173 s.
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.doi-10_2478_v10212-011-0008-2
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