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Main Changes in European Tax Policies between 2007 and 2011

  • Sándor Bozsik

    ()

    (University of Miskolc)

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    The paper is devoted to studying the tax policy changes of the European Union countries in the period of economic crisis. The main aim of the paper is to categorise the main types of tax policy responses to the economic challenges and the major influencing factors determining these responses. The main findings are the followings: the crisis intensified the tax competition among the countries. The countries with relatively low indebtedness and deficits tried to decrease the tax rates (especially the income tax rates) to reinstate their international competitiveness. Countries with high indebtedness and/or deficits could not follow this route without cutbacks in spending and finding new source of revenues. And finally there were countries that did not enter the field of tax competition.

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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2013/02/TMP_2013_02_04.pdf
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    Article provided by Faculty of Economics, University of Miskolc in its journal Theory Methodology Practice (TMP).

    Volume (Year): 9 (2013)
    Issue (Month): 02 ()
    Pages: 29-34

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    Handle: RePEc:mic:tmpjrn:v:9:y:2013:i:02:p:29-34
    Contact details of provider: Web page: http://www.gtk.uni-miskolc.hu/
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