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Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe

Author

Listed:
  • Jaroslav Korecko

    (UNIVERSITY OF PRE_OV)

  • Alzbeta Suhányiová

    (TECHNICAL UNIVERSITY OF KO_ICE)

  • Ladislav Suhányi

    (UNIVERSITY OF PRE_OV)

Abstract

Political, economic, and social developments in the world have undergone relatively turbulent changes over the last two decades. The European Union has not avoided them either. Naturally, any such change directly or indirectly affects the national economies of individual countries. Governments adapt to the new conditions through measures in the areas of employment, production, taxes, levies, and the like. This paper aims to examine the development of income taxes in Slovakia and other countries of the EU. Personal income tax and corporate income tax are the most significant direct taxes in all Member States in terms of collection volume. Their development varies from one region of Europe to another. Therefore, the idea of greater tax harmonization in the Union regularly runs into the arguments of countries in favor of maintaining tax competition. The paper seeks the similarity of individual tax systems and suggests a possible procedure in their further convergence.

Suggested Citation

  • Jaroslav Korecko & Alzbeta Suhányiová & Ladislav Suhányi, 2021. "Development of Income Taxes in Slovakia and the European Union in the Light of Recent Economic Changes in Europe," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 17(02), pages 67-86.
    • Handle: RePEc:mic:tmpjrn:v:17:y:2021:i:02:p:67-86
    as

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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2021/02/TMP_2021_02_06.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2021. "Taxation trends in the European Union: 2021 edition," Taxation trends 2020, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Tax; Tax system; Direct taxes; Personal income tax; Corporate income tax; Tax base; Tax rate; Tax harmonization; Income taxes; Clusters;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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