Pretražite po imenu i prezimenu autora, mentora, urednika, prevoditelja

Napredna pretraga

Pregled bibliografske jedinice broj: 911344

Tax changes in the EU-13 during the recent financial crisis


Šimurina, Nika; Barbić, Dajana
Tax changes in the EU-13 during the recent financial crisis // Challenges for International Business in Central and Eastern Europe / Wach, Krzysztof ; Knežević, Blaženka ; Šimurina, Nika (ur.).
Krakov: Cracow University of Ecnonomics, 2017. str. 139-151


Naslov
Tax changes in the EU-13 during the recent financial crisis

Autori
Šimurina, Nika ; Barbić, Dajana

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, ostalo

Knjiga
Challenges for International Business in Central and Eastern Europe

Urednik/ci
Wach, Krzysztof ; Knežević, Blaženka ; Šimurina, Nika

Izdavač
Cracow University of Ecnonomics

Grad
Krakov

Godina
2017

Raspon stranica
139-151

ISBN
978-83-65262-12-7

Ključne riječi
PIT ; CIT ; VAT ; crisis ; EU-13 member states

Sažetak
The aim of this paper is to identify tax changes during the recent financial crisis across EU-13 member states. The recent financial and fiscal crises have changed taxation trends in a large number of EU member states. The member states have been hit differently by the crisis depending mostly on the different degree of macroeconomic imbalances in the economy. Therefore policy responses varied among them and were strongly connected with macroeconomic and fiscal conditions. The tax systems in the EU-13 are transparent, neutral, and straightforward, though not necessarily efficient. In terms of the tax structure, most EU-15 member states raise roughly equal shares of tax revenues from direct taxes, indirect taxes, and social contributions, while the EU-13 member states often display a substantially lower share of direct taxes in total tax revenues. The paper includes theoretical background, comparison of present differences among the taxation systems of the EU-13 member states, and advantages and disadvantages of different types of taxes.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Dajana Barbić (autor)

Avatar Url Nika Šimurina (autor)

Citiraj ovu publikaciju

Šimurina, Nika; Barbić, Dajana
Tax changes in the EU-13 during the recent financial crisis // Challenges for International Business in Central and Eastern Europe / Wach, Krzysztof ; Knežević, Blaženka ; Šimurina, Nika (ur.).
Krakov: Cracow University of Ecnonomics, 2017. str. 139-151
Šimurina, N. & Barbić, D. (2017) Tax changes in the EU-13 during the recent financial crisis. U: Wach, K., Knežević, B. & Šimurina, N. (ur.) Challenges for International Business in Central and Eastern Europe. Krakov, Cracow University of Ecnonomics, str. 139-151.
@inbook{inbook, year = {2017}, pages = {139-151}, keywords = {PIT, CIT, VAT, crisis, EU-13 member states}, isbn = {978-83-65262-12-7}, title = {Tax changes in the EU-13 during the recent financial crisis}, keyword = {PIT, CIT, VAT, crisis, EU-13 member states}, publisher = {Cracow University of Ecnonomics}, publisherplace = {Krakov} }