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Formát
| Článek |
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Hlavní záhlaví
|  Murín, Martin |
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Název
| Identifying Growth-Enhancing Tax Reforms in Advanced Countries Using World Tax Index Dataset / Martin Murín, Rudolf Macek |
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Popis (rozsah)
| 3 obrázky |
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Typ obsahu
| text |
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Ext.odkaz
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 Plný text
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EXEMPLÁŘE
| Všechny jednotky |
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Zdroj.dokument
| Proceedings of International Scientific Conference Economic and Social Policy. -- Ostrava : Vysoká škola sociálně správní, 2021. -- Strana 316-325. -- ISSN 2571-1776. -- ISBN 978-80-87291-29-0 |
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Další původce
| Macek, Rudolf |
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Poznámka
| Obsahuje bibliografii |
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Abstrakt
| One of the major economic reaction of the European union on Covid-19 was to create a programme called Next Generation EU. Due to the programme, national governments of member states should prepare and approve a set of reforms. Slovak government drafted a document labelled as Modern and successful Slovakia. The document has included a prepared public finance reform which among other things contains tax code changes which are presented as growth-enhancing. It takes basis from believing that some taxes are more growth-reducing than others. These are taxes mostly levied on labour and other productive doing. If there is a change within the structure of taxation, which goes from direct taxes to others, it should promote economic growth according to the arguments using in public debate. The goal of this paper is to identify such tax reforms employing a novel World Tax Index dataset in the cross-country sample in the period from 2000 to 2018.. |
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Předmět. heslo
| veřejné finance -- Slovensko |
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| daňová politika -- Slovensko |
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| přímé daně |
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| nepřímé daně |
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| ekonomické reformy |
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| ekonomický růst |
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Předmět. heslo
| Slovensko |
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Klíčová slova
| * daňové reformy * světový daňový index |
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Skupina Konspektu
| 336.1/.5 - Veřejné finance |
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MDT
| 336.1/.5 |
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Systém. číslo
| 006500259 |
