Negative Income Tax in Case of V4 Countries

被引：0

作者：

Tomcikova, Michaela ^{[1
]}

机构：

[1] Univ Econ Bratislava, Fac Natl Econ, Dolnozemska Cesta 1, Bratislava 85235, Slovakia

来源：

EDAMBA 2018: INTERNATIONAL SCIENTIFIC CONFERENCE FOR DOCTORAL STUDENTS AND POST-DOCTORAL SCHOLARS: CAPACITY AND RESOURCES FOR SUSTAINABLE DEVELOPMENT: THE ROLE OF ECONOMICS, BUSINESS, MANAGEMENT AND RELATED DISCIPLINES | 2018年

关键词：

negative income tax; poverty; tax credit;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper is follow up research of negative income tax topic. Despite its not very popular name in presence, it plays a significant role in the tax systems of the particular countries. Currently, negative income tax is reflected in the form of tax credits. I focused on the V4 countries in the last already reported period of 2016, and I was searching for a presence of the elements of negative taxation in tax systems of V4 countries. The effort was to point out the differences and inconsistencies in the way how tax credits are reported, compared by OECD and EU methodology.

引用

页码：477 / 487

页数：11

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