scholarly journals Comparison Of Tax Systems In The Region Of Visegrad Group

2021 ◽  
Author(s):  
Boris Kollar
Keyword(s):  
Tax Systems ◽  
Visegrad Group

Levels taxation countries the EU and Ukraine’s

2019 ◽  
pp. 131-160
Author(s):  
Helena Borzenko ◽  
Tamara Panfilova ◽  
Mikhail Litvin
Keyword(s):  
European Union ◽  
Uniform Distribution ◽  
Tax Burden ◽  
Tax System ◽  
Tax Legislation ◽  
Improvement Process ◽  
Tax Systems ◽  
Historical Comparative ◽  
Different Levels ◽  
The Eu

Purpose articles rassm and experience and benefits systems taxation countries European Union, manifestation iti the main limitations domestic taxlegislation and wired STI their comparisons. In general iti ways the provisiontax reporting countries Eurozone in the appropriate organs, dove STI need theintroduction Ukraine electronic methods receiving and processing such reports.define iti key directions reforming domestic tax legislation. Methodology research is to use aggregate methods: dialectical, statistical, historical, comparative. Scientific novelty is to are provided recommendations for improvement ofefficiency systems taxation of our states in international ratings characterizingtax institutions country. Therefore, despite some problems in legislation heldcomparative study systems taxation EU and Ukraine. Conclucions Coming fromof this, the main directions reforming tax systems Ukraine, in our opinion,today should become: improvement process administration, reduce scales evasiontaxes, provision more uniform distribution tax burden between taxpayers, themaximum cooperation tax bodies different levels as well adjustment systemselectronic interactions tax authorities and payers, tax system must contain ascan less unfounded benefits, consistent with the general by politics pricing.

Commonalities and differences of tax systems in West Balkan countries Comparative analysis

2015 ◽  
Vol 3 (1) ◽  
pp. 155 ◽  
Author(s):  
Teuta Balliu ◽  
Aida Gaçe Llozana
Keyword(s):  
Economic Development ◽  
Comparative Analysis ◽  
Foreign Direct Investments ◽  
Fiscal Policies ◽  
Fiscal Discipline ◽  
Tax System ◽  
Revenue Collection ◽  
Balkan Countries ◽  
The Subject ◽  
Tax Systems

Countries of former Yugoslavia and Albania are considered as countries with many common problems as well as changes, which in this context are regarded as insignificant. On their way towards development, these countries are characterized by common problem, among which the most sensitive have been and still remain, unemployment, increasingly compressed public administration, unjustified optimism when planning the budget, mismanagement of public finances and poor fiscal discipline which mostly depends on being or not an election year. In these countries we notice the lack of harmony between economic and fiscal policies and the real needs of the economy. This is seen as other major common ofWest Balkan countries. This similiarity of problems narrows the possibility of competition associated to the foreign investment absorbing capacity. But, which is the moacroeconomic picture in the countries of West Balkan? What are their tax systems? How much are the foreign direct investments? Does the tax system serve as a promoter for these invvestments? This paper represents a comparative analysis of the fiscal systems in the countries of this region. The subject of this paper is the protection with arguments of the economic and fiscal policy which are built for the economic development of a country. This because we are given that there are two types of experiences related to tax system, one of which handles taxes as instruments for revenue collection and the other as a promoter factor for economic development.

Potencjał kooperacji turystycznej i piłkarskiej w państwach Grupy Wyszehradzkiej

2019 ◽  
Vol 17 (1) ◽  
pp. 351-375
Author(s):  
Mateusz Rafał ◽  
Dominik Borek
Keyword(s):  
Subject Matter ◽  
Social Initiative ◽  
Cultural Proximity ◽  
Tourism Sector ◽  
The Social ◽  
Social Potential ◽  
The Subject ◽  
Migration Crisis ◽  
Visegrad Group ◽  
Visegrád Countries

This article takes up the innovatory subject of cooperation in the field of football and the tourism sector by the Visegrad Group states. The subject matter of this study has not been widely discussed in the literature, hence most of de lege ferenda postulates are open to further discussion. The current Visegrad Group was created as a political project, not an evolutionary social initiative. This does not mean, however, that the societies of its member states are significantly different from each other, and the structure itself is exotic. The benefits of an extended cooperation, which seems not to have an alternative, for all the participants are fully understood. Therefore, the direction of common thinking about maximizing profits in the developing sector of tourism, and making the most of the social potential of football, can be an attractive platform for international dialogue and extended cooperation among the V4 countries. The baggage of history, geographic and cultural proximity, the migration crisis, as well as the imperialist policy of the neighbouring Russia effectively motivate to strengthen cooperation and create stronger mechanisms with each other. It is indisputable that the tendencies for cooperation in the Visegrad countries are not a novelty.

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