Naslov
The role of tax policy in the fiscal recovery of the European Union

Autori
Šimurina, Nika ; Primorac, Marko

Vrsta, podvrsta i kategorija rada
Poglavlja u knjigama, znanstveni

Knjiga
Zbornik radova međunarodne znanstvene konferencije Tax reforms: experiences and perspectives

Urednik/ci
Bažić, Helena ; Ott, Katarina ; Šimović, Hrvoje

Izdavač
International Judo Federation (IJF)

Grad
Zagreb

Godina
2014

Raspon stranica
219-237

ISBN
978-953-6047-73-4

Ključne riječi
tax policy, tax reforms, recession, fiscal recovery, European Union

Sažetak
The aim of this paper is to explore how tax policy measures, implemented during the period of recession, influenced tax revenues and tax orientation of the EU member states. The sample contains the fifteen core European Union (EU) countries as well as thirteen Central and Eastern European (CEE) which joined recently. We elaborate on differences between the new and the old member states due to differences in their tax systems. This paper provides an in depth comparative analysis of tax policy measures taken in order to ensure sustainability of government financing in the period of recession. Using panel model over the period 2003  2012 we test the influence of three major tax forms (personal and corporate income tax and value added tax). We find that the overall increase in the tax burden, aiming at increasing tax revenues, should be based on the income and not the consumption taxation.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA