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

• Authors: Bušovská Monika
• Languages of publication: EN

Abstracts

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.

Keywords

EN

TAX BURDEN; TAX MIX; IMPLICIT TAX RATES; CONVERGENCE; EUROPEAN UNION

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2014
• Volume: 62
• Issue: 4
• Pages: 363 – 376

Contributors

author

Bušovská Monika

• Ekonomická univerzita v Praze, Fakulta financií a účetníctví, nám. W. Churchilla 4, 130 67 Praha 3, Czech Republic