TAX POLICY IN OECD COUNTRIES - WHERE DO WE GO?

被引：0
|
作者：
Klikova, Christina [1 ]
Machova, Zuzana [2 ]
机构：
[1] VSB Tech Univ Ostrava, Fac Econ, Sokolska Tr 33, Ostrava 72100, Czech Republic
[2] Mendel Univ Brno, Brno 61300, Czech Republic
来源：
TAXES IN THE WORLD, 5TH INTERNATIONAL SCIENTIFIC CONFERENCE, 2015 | 2015年
关键词：
Tax Policy; Economic Policy; OECD; ENDOGENOUS GROWTH; TAXATION; MODEL; INCOME;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
There are many empirical papers dealing with issues connected with tax policy in OECD. However, there are also many economists claiming that OECD tax policy does not exist in fact. This paper thus aims to show that although not formally constituted, OECD tax policy has been conducted as a distinctive and very important part of OECD economic policy as a whole. The paper describes its development and present situation, and conclude with suggestions of future steps that would help to strengthen the efficiency of the tax policy in the OECD.
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页码：41 / 49
页数：9
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