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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.
2

CONVERGENCE OF TAX BURDEN, TAX REVENUES AND IMPLICIT TAX RATES IN THE EUROPEAN UNION MEMBER STATES

88%
Bušovská M.
Ekonomický časopis (Journal of Economics)
|
2014
|
vol. 62
|
issue 4
363 – 376
EN
Formation of a single market is one of the main priorities during the integration process of the European Union. For this purpose it was planned to unify tax rules throughout the entire Community. The main question of this paper is whether the European Union has been meeting the objective of single market. It focuses on a question whether the tax systems are converging in the context of tax burden, tax mixes and implicit tax rates. Beta and Sigma convergences are used for meeting the goal of the paper. The results suggest evidence of a convergence in the field of tax burden and implicit tax rates during the analysed period. The results also highlight the fact of a possible influence of EU integration as well as of globalization and tax competition issues.
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