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- W2775629953 abstract "The most frequently analyzed aspects of diversification and dynamics of tax systems are their structure and its impact on economic parameters such as economic growth or unemployment. In this paper, however, attention has been paid to the compliance of tax systems with tax principles. Hence, the purpose of this paper is to assess the functioning of the tax systems of selected EU countries in relation to the tax principles that were proposed by Adam Smith and for years have been the subject of extensive discussion. For each of the four classic tax principles, measures were proposed to assess their fulfillment. This allowed us to create a ranking of EU countries in terms of fulfilling these principles. A synthetic development measure method was used for this purpose." @default.
- W2775629953 created "2017-12-22" @default.
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- W2775629953 date "2018-01-09" @default.
- W2775629953 modified "2023-09-23" @default.
- W2775629953 title "Assessment of Tax Systems in EU Countries in the Light of Compliance with Tax Principles" @default.
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- W2775629953 doi "https://doi.org/10.17951/h.2017.51.4.115" @default.
- W2775629953 hasPublicationYear "2018" @default.
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