economy: Concealing the real tax burden through fiscal illusion potentially contributes to the government’s efforts to repress …

fixed effects is used as a basic method of research. The panel regression is based on analysis the effect of total tax quota … changes on GDP growth in model 1, of changes in its components (social contribution, direct and indirect tax quotas) in model … 2 and of personal and corporate income tax quota changes in model 3. Results of empirical tests verify statistically …

The actual economic crisis has a major impact on the underground economy because of tax burden increase especially …

economy. Our analysis is based on the study of tax payer behavior and taxation system pattern. The paper examines how social …

After the last EU enlargement the problem of tax competition is more complex and this article tries to reflect the … amplitude of this phenomenon. Some factors have a positive influence of tax competition and one of this is capital mobility, but …-2004, we find significant correlations between the implicit tax rate of business income and corporation profits and the budget …

embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that … substituting the traditional notion of a strict minimum of nontaxable income (Surplus Income Tax Method) for a scheme of growing … (Discretionary Income Tax Method) generates an income-tax scheme more progressive than the traditional one. In the paper we also show …

Policy makers as well as taxpayers are interested in comparing the tax burden in their countries with others …, particularly given the wide variations in taxation levels and policies. In order to assess the heterogeneous national tax systems … the tax burden in the Member States of the European Union, based on the European Commission's report 'Taxation trends in …

Enlargement of the European Union and the globalization process significantly affect tax systems and fiscal policies of … individual countries. The level and structure of tax burden is often discussed in the European Union, as well as what is more … profitable – keeping tax competition or tax harmonization. Tax environment and tax burden are significant factors when deciding …

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 …