Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 3

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  TAX COMPETITION
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Vyznachennya roli podatkovoho administruvannya u formuvanni podatkovoyi konkurentospromozhnosti krayiny

100%
Samusevych I. V.
Mekhanizm Rehuluvannya Economiky
|
2014
|
vol. 4 (66)
174-181
EN
In order to determine the feasibility of using the quality of tax administration as a tool of international tax competition, it is necessary to research its relationship with indicators of the dynamics of mobile tax bases. Conducted research led to develop a tax administration quality index, which characterizes the attractiveness of the tax system of country from the standpoint of the taxpayer. Calculations performed to determine the connection between the quality of tax administration and the movement of mobile factors of production for Ukraine and group of countries of Central and Eastern Europe allowed to identify the presence of long-term impact of the quality of tax administration on tax competitiveness of country, which proves the relevance of the use of the quality of tax administration as a part of country tax attractiveness.
2

IMPACT OF SINGLE TAXES ON THE CONVERGENCE OF TAXATION IN THE EUROPEAN UNION

100%
Švec Bušovská M., Bušovský L.
Ekonomický časopis (Journal of Economics)
|
2016
|
vol. 64
|
issue 9
894 – 908
EN
The European Union, as a result of original purely economic-oriented cooperation, cooperates in a number of areas including tax policy area. This paper results from works pointing out a tax convergence in the EU. The aim is to quantify the impact of single taxes and tax competition on the convergence of taxation in the EU. Panel regression with fixed-effects for the EU-28 countries between the years 1965 – 2011 is used. Two models report a statistically significant positive impact of all components but the most important determinants are tax competition and property taxes. All models meet diagnostic tests and are econometrically robust.
3

ŠTÚDIÁ ZÁVISLOSTI DAŇOVEJ KONKURENCIE A DAŇOVÉHO ZAŤAŽENIA ČLENSKÝCH ŠTÁTOV EUÓPSKEJ ÚNIE

75%
Teplická K., Daubner M.
Ekonomický časopis (Journal of Economics)
|
2013
|
vol. 61
|
issue 2
172 – 186
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.