Study of the Relation between Tax Competition and Tax Burden in European Union Member States

被引：0

作者：

Teplicka, Katarina ^{[1
]}

Daubner, Michal ^{[1
]}

机构：

[1] Tech Univ Kosiciach, Fak BERG, Ustav Podnikania & Manazmentu, Kosice 04011, Slovakia

来源：

EKONOMICKY CASOPIS | 2013年 / 61卷 / 02期

关键词：

tax; tax competition; tax burden; regression analysis; correlation; GLOBALIZATION; TAXATION;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The issue of tax harmonization and tax competition in the European Union has dealt extensively since its inception. The aim of this study has been find out dependence between tax competition and tax burden in European Union by regression analysis and to analyze chosen reasons for tax competition in area of direct taxes. We have confirmed by regression analysis and correlation following: tax competition is connected with lower government expenses in public services, it leads to higher economic growth, it raises tax burden of consumptions and budget deficit acts as limiting factor of tax competition.

引用

页码：172 / 186

页数：15

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