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

• Authors: Květa Kubátová
• 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.

Keywords

EN

tax revenue; tax quota; direct taxes; indirect taxes; new EU member countries

• Publisher: Sciendo
• Journal: Creative and Knowledge Society
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 57-69

Dates

published

2011-12-01

online

2012-02-10

Contributors

author

Květa Kubátová

• Paneurópska vysoká škola, Tomášikova 20, 821 02 Bratislava

References

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Identifiers

DOI

10.2478/v10212-011-0008-2