Search Results - subject:"tax quota"

Kotlan, Igor; Machova, Zuzana - In: DANUBE: Law and Economics Review (2012) 2, pp. 19-33

The article presents an indicator of tax burden that can be used as an alternative to tax quota, or implicit tax rates … presented. Based on a comparison of the WTI with the tax quota, we found that the tax quota can be quite a good indicator of the … real tax burden for some types of taxes. But we also show that the use of the tax quota for measuring the tax burden may be …

Persistent link: https://www.econbiz.de/10010561133

Tax Revenues of Post - Communist E.U. Member Countries

Květa, Kubátová - In: Creative and Knowledge Society 1 (2011) 2, pp. 57-69

This article aims to analyze and evaluate tax policy of 10 post communist countries of the EU, especially the Slovak Republic and Czech Republic, during the their first 5 years in the community (Bulgaria and Romania, which joined later, are not members throughout the analysis period) through the...

Persistent link: https://www.econbiz.de/10011009551