Warianty tytułu
The Impact of the Crisis on Changes in Taxation of Consumption, Labour, and Capital in the European Union
Języki publikacji
Abstrakty
Przedmiotem artykułu Anny Krajewskiej pt. "Wpływ kryzysu na opodatkowanie konsumpcji, pracy i kapitału w Unii Europejskiej" jest reakcja polityki podatkowej w krajach Unii Europejskiej na globalny kryzys. W szczególności podjęta jest kwestia zmiany struktury dochodów budżetowych z podatków obciążających konsumpcję, pracę i kapitał oraz zmiany ukrytej stawki opodatkowania wobec konsumpcji, pracy i kapitału. (fragment tekstu)
The response of tax policy pursued in the EU countries to the current crisis will be analysed in three ways: 1) Distribution of total tax burden by economic function, that means the share of taxes on consumption, labour and capital in relations to GDP and total tax revenues. Therefore the analysis will cover backward-looking tax burden indicators; 2) Analysis of trends in the implicit tax rate (ITR) on consumption, labour and capital. The ITR is an indicator which expresses the relations of tax burden levied on different activities to total revenue on this activity. The ITR takes into account the legislation and the resulting tax burden which may affect the behaviour of various entities and their decisions. This approach is described as forward-looking effective tax rate. Trends in the EU countries will be compared with the changes taking place in Poland. There will also be an attempt to clarify the specificity of fiscal policy pursued in Poland. For the purpose of this paper we used statistics prepared according to the methodology adopted by the European Commission published in "Taxation trends in the European Union", Eurostat 2011. (original abstract)
Rocznik
Strony
155-177
Opis fizyczny
Twórcy
autor
- Uniwersytet Łódzki
Bibliografia
- Taxation Trends in the European Union 2011, European Commission, Brussels 2012
- Taxation Trends in the European Union, EC, 2012, Eurostat, s. 180
- K. H. Hansmeyer, K. Meckscheidt, Finanzpsychologie, t. 1, Hdb.d.Fin, Tubingen 1977, s. 570
- Taxation Trends in the European Union. Focus on the crisis: The main impacts on EU Tax Systems, European Commission, Eurostat 2011
- G. Carone, A. Salomäki, Reforms in Tax-Benefit Systems in. Order to Increase Employment Incentives in the EU, "European Commission Economic Paper" 2011, Brussels , nr 160
- Rocznik Statystyczny Rzeczypospolitej Polskiej, GUS, Warszawa 2010, s. 958
- Rocznik Statystyczny Rzeczypospolitej Polskiej, GUS, Warszawa 2011, s. 885
- A. Krajewska, Podatki w Unii Europejskiej, PWE, Warszawa 2010, s. 128-146
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171254501