publication . Article . 2009

COMPARATIVE ANALYSIS OF TAX POLICIES APPLICABLE IN THE NEW AND ORIGINAL EU MEMBER-STATES

KvÄ›ta Kubátová;
Open Access
  • Published: 01 Jan 2009 Journal: Global Journal of Business Research, volume 3, issue 1, pages 91-104
Abstract
The objective of this paper is to compare the tax policies of the twelve new countries of the European Union with those of the existing fifteen members. These countries have sometimes been criticized because of their tax-favoring policies especially lower rates and revenues and various tax exceptions, namely, for capital tax. Critical comments have even been made about the establishment of the flat tax in some of these countries. The indicators monitored in this comparison are the tax quota, the tax mix and the tax rates of corporations, as the taxes are potentially most affected by tax competition. Moreover, the focus is on the effective taxation of capital, la...
Subjects
free text keywords: jel:H20
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