Tax quota development in the Czech Republic and in the European Union
AbstractEurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product. This indicator is a subject of interest even in discussions concerning the tax harmonization of the European Union, which objective is to make taxes not to be a barrier of free movement of people, capital, goods and services among states and also to prevent tax evasions. This paper describes a basic conception of the indicator, points out methodical differences in the calculation of the tax quota and analyses the development of the tax quota in the Czech Republic and in the European Union. The objective is as well to verify a hypothesis that a value of the tax quota is decreasing in time and indirect taxes currently outweigh direct ones.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 12152.
Date of creation: 2008
Date of revision: 2008
tax; tax quota; direct taxes; indirect taxes; tax harmonization;
Find related papers by JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- F2 - International Economics - - International Factor Movements and International Business
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- NEP-ALL-2008-12-21 (All new papers)
- NEP-MAC-2008-12-21 (Macroeconomics)
- NEP-PBE-2008-12-21 (Public Economics)
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