scholarly journals Offshoring in the European Union: a Study of the Evolution of the Tax Burden

2017 ◽  
Vol 11 (2) ◽  
pp. 235-248 ◽  
Author(s):  
Elisabeth Bustos-Contell ◽  
Salvador Climent-Serrano ◽  
Gregorio Labatut-Serer
Keyword(s):  
European Union ◽  
Tax Burden ◽  
The European Union

scholarly journals Tax Competition in the European Union and Its Influence on the Shift in the Tax Burden

2007 ◽  
Vol 2007 (2) ◽  
pp. 55-72
Author(s):  
Danuše Nerudová ◽  
Svatopluk Kapounek ◽  
Jitka Poměnková
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Tax Burden ◽  
The European Union

scholarly journals Shift in tax burden and its impact on economic growth in the European Union

2013 ◽  
Vol 61 (4) ◽  
pp. 1153-1160 ◽  
Author(s):  
Irena Szarowská
Keyword(s):  
Economic Growth ◽  
European Union ◽  
Gdp Growth ◽  
Annual Data ◽  
Tax Burden ◽  
The European Union ◽  
Causality Test ◽  
Tax Rate ◽  
Eu Member States ◽  
The Eu

This article deals with a tax burden in the European Union in as financial and economic crisis has impacted also on tax systems in the European Union. Governments’ tax measure aims to consolidate public finance and promote an economic growth. The article provides empirical evidence on a shift in a tax burden and its structure and analyzes the effects of shift in tax burden on economic growth in the EU. It is used the Eurostat definition to categorize tax burden by economic functions and implicit rates of consumption, labour and capital are investigated. The analysis is based on annual data of the EU member states in a period 1995–2010. On average, labour taxes have decreased by 1.9 p.p., capital taxes have also decreased – by 2.1 p.p., but consumption taxes have mildly increased by 0.4 p.p. in the European Union in a period 1995–2010. Pairwise Granger Causality Test was used for examining relations between economic growth and tax burden by economic functions in short-term. Results confirm that there is two-way causality between change of implicit tax rate of consumption and GDP growth; and also GDP growth Granger-causes change of implicit tax rate of capital and implicit tax rate of labour through one-way causality.

scholarly journals The Effect of the Financial Crisis on the Taxation of Consumption, Labour, and Capital in the European Union

2013 ◽  
Vol 16 (3) ◽  
pp. 29-47
Author(s):  
Anna Krajewska
Keyword(s):  
European Union ◽  
Financial Crisis ◽  
Tax Burden ◽  
The European Union ◽  
Effective Tax Rate ◽  
Current Crisis ◽  
Tax Rate ◽  
Eu Countries ◽  
The Impact ◽  
The Eu

The impact of the current financial crisis on changes in the taxation of consumption, labour, and capital in the European Union. The responses reflected in the tax policies pursued in the EU countries to the current crisis will be analysed in three ways: 1. Distribution of total tax burden by economic function, i.e. assessment of the share of taxes on consumption, labour, and capital in relation to GDP and total tax revenues. Therefore, the analysis will cover backward-looking ta Xburden indicators; 2. Analysis of trends in the implicit tax rate (ITR) on consumption, labour and capital. The ITR is an indicator which expresses the relation of tax burdens levied on different activities to total revenue from this activity. The ITR takes into account the legislation and the resulting tax burden(s) which may affect the behaviour of various entities and their decisions. This approach is described as forward-looking effective tax rate; 3. Trends in the EU countries are compared with the changes taking place in Poland. This includes an explanation of the specificity of the fiscal policy pursued in Poland. 4. 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 2012.  

scholarly journals The empirical study of the tax competition in the European Union

2007 ◽  
Vol 55 (3) ◽  
pp. 75-84 ◽  
Author(s):  
Danuše Nerudová ◽  
Svatopluk Kapounek
Keyword(s):  
European Union ◽  
Tax Competition ◽  
Capital Mobility ◽  
Cointegration Analysis ◽  
Tax Burden ◽  
Capital Taxation ◽  
The European Union ◽  
Member States ◽  
Eu Member States ◽  
Time Period

The increase in the capital mobility forces the Member States to decrease tax burden on capital. Lower revenues from capital taxation have to be compensated by the increase in tax burden on labor. The aim of the article is verify the hypothesis that increasing capital mobility leads to the decrease in the tax burden on capital and also that decrease in the tax burden on capital leads to the increase in the tax burden on labor. The hypothesis will be tested for EU Member States in the time period 1991–2005 by using cointegration analysis.

scholarly journals Formation of the incentive role of the environmental tax in Ukraine

2021 ◽  
pp. 95-99
Author(s):  
A Uzhva ◽  
S Belinska ◽  
N Rudenko
Keyword(s):  
European Union ◽  
Environmental Protection ◽  
Integrated System ◽  
Environmental Taxation ◽  
Tax Burden ◽  
Environmental Tax ◽  
The European Union ◽  
Association Agreement ◽  
The Impact

Purpose. Developing trends for increasing the effectiveness of environmental tax as an institutional means of environmental protection and optimization of the tax burden. Methodology. A set of scientific methods and approaches was used in the research, which provided an opportunity to form a conceptually integrated scientific work. For this purpose, the following was used: content analysis method to study the regulatory framework of the environmental tax; abstract-logical approach to analyze the differences between the revenues of the environmental tax to the budget and the amount of funds planned and funds spent on environmental protection; integrated system approach to compare environmental taxation in the European Union and Ukraine; method of logical generalization to make proposals on how to increase the efficiency of the environmental tax, optimize the tax burden and align with Ukraines international obligations. Findings. A comparative analysis of environmental taxation in the European Union and Ukraine is conducted. The existing differences by types of environmental tax, the share of these types in the total amount of environmental tax and the purpose of environmental taxation in European countries and Ukraine are indicated. The dynamics of ecological tax revenues to the State budget and budget expenditures for environmental protection is studied. Trends in the dynamics of taxation, in particular, in creating a gap between revenues and expenditures are established. There is a tendency to form a significant gap in the amounts of environmental tax paid by enterprises. It is stated that only ten enterprises pay more than half of the countrys environmental tax. Originality. The necessity of formation of the role of ecological taxes stimulating preservation of the environment is pointed out and particular directions of formation of such incentives are offered. Proposals for environmental tax policy have been developed. It is stated that the increase in the environmental tax should be consistent with the overall tax burden per capita. Increasing the environmental tax also requires a preliminary detailed analysis of how the impact of its increase will affect each large enterprise and industry and determination of approaches to increasing the environmental tax differentiated according to transparent principles. Practical value. Recommendations are provided on how to increase the efficiency of the environmental tax as an institutional means of environmental protection, specific steps are proposed to optimize the tax burden and promote the norms approved by the Paris Climate Agreement and the Association Agreement with the EU.

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