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Changes in Tax Mixes of European Union Countries in Crisis
[Změny daňových mixů zemí Evropské unie v důsledku krize]

Author

Listed:
  • Květa Kubátová
  • Aneta Borůvková

Abstract

This aim of the article is to verify whether the crisis period 2008/2009 compared to the pre-crisis period of 2006/2007 significantly changed the average proportions of the main groups of taxes in EU countries, and whether development in tax mixes meet objectives of tax policy. It was found that a statistically significant increase occurred in the area of tax quota, significant change in the social security contributions, and significant decrease was observed in indirect taxation. The proportion of direct taxes also fell, but the decreasing is not statistically significant. The share of corporate tax revenues declined significantly, while personal income tax were unchanged. Changes in the average tax mix of EU countries are not always in line with expectations in terms of macroeconomic stabilization effects of taxes.

Suggested Citation

  • Květa Kubátová & Aneta Borůvková, 2014. "Changes in Tax Mixes of European Union Countries in Crisis [Změny daňových mixů zemí Evropské unie v důsledku krize]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 87-104.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:1:id:383:p:87-104
    DOI: 10.18267/j.cfuc.383
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    References listed on IDEAS

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    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2011. "Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability," Taxation Papers 28, Directorate General Taxation and Customs Union, European Commission.
    3. Julia Darby & Jacques Melitz, 2008. "Social spending and automatic stabilizers in the OECD [‘Real-time output gaps in ex post policy analysis: A red herring?’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 23(56), pages 716-756.
    4. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    5. European Commission, 2012. "Taxation trends in the European Union: 2012 edition," Taxation trends 2012, Directorate General Taxation and Customs Union, European Commission.
    6. Xavier Debrun & Radhicka Kapoor, 2010. "Fiscal Policy and Macroeconomic Stability: New Evidence and Policy Implications," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 48(2), pages 69-101, Diciembre.
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    More about this item

    Keywords

    Tax mix; Economic crisis; Taxes in European Union; Daňový mix; Ekonomická krize; Daně v Evropské unii;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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