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- W2776608081 endingPage "99" @default.
- W2776608081 startingPage "79" @default.
- W2776608081 abstract "The aim of this paper is to analyse tax revenues and examine similarities of selected tax revenues (mainly VAT, CIT, PIT and excise duty) in the European Union countries. The analysis of the EU members concerns the period between 2003 (i.e. the year preceding the biggest enlargement of the EU) and 2012 (due to data completeness). Tax rates and the structure of tax revenues in the EU countries were compared and then the cluster analysis was applied to assess the similarity of tax revenues. The analysis suggests that the process of tax harmonization, which took place in the period considered, did not exert a significant impact on the similarity of the structure of tax revenues in the EU countries. The structure seems to be still determined by e.g. social, economic or historical factors, which influenced the tax systems creation in particular EU countries." @default.
- W2776608081 created "2018-01-05" @default.
- W2776608081 creator A5088357612 @default.
- W2776608081 date "2017-05-26" @default.
- W2776608081 modified "2023-09-23" @default.
- W2776608081 title "Tax revenues in the European Union countries" @default.
- W2776608081 cites W1591489771 @default.
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- W2776608081 cites W2016381774 @default.
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- W2776608081 doi "https://doi.org/10.5604/01.3001.0014.0921" @default.
- W2776608081 hasPublicationYear "2017" @default.
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