THE MAIN FEATURES OF TAX SYSTEMS, SOCIAL CONTRIBUTIONS AND SOCIAL TRANSFERS DEVELOPMENT IN EU COUNTRIES

被引：0

作者：

Neubauerova, Erika ^{[1
]}

Dubrovina, Nadiya ^{[1
]}

机构：

[1] Univ Econ Bratislava, Natl Econ Fac, Dept Finance, Dolnozemska Cesta 1, Bratislava 85235, Slovakia

来源：

PROCEEDINGS OF THE 17TH INTERNATIONAL SCIENTIFIC CONFERENCE FINANCE AND RISK 2015, VOL 1 | 2015年

关键词：

tax; tax systems; social contribution; econometric models; cluster analysis;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

One of the important problems in economies of EU countries is the harmonization of tax systems and reducing of tax burden for business and economically active population. But the higher taxes maintain the better social and living standards and support for the society. In our paper we analysed the tendencies of tax revenue in EU countries for 2002-2012. For classification of tax systems we used cluster analysis (k-means method) and grouped EU countries into clusters according the structure of tax revenue by countries. By means econometric models we analysed the relationships between social transfers, subsidies and other current transfers (dependent variables) and taxes and net social contributions (independent variables). The results obtained in this paper can be useful for the discussion of tax systems development in EU countries and harmonization of social support mechanisms in EU.

引用

页码：181 / 190

页数：10