Tax mix impact on the growing differences between the tax quota of the Czech Republic and Slovakia

Kveta Kubatova ()
Additional contact information
Kveta Kubatova: University of Finance and Administration

ACTA VSFS, 2008, vol. 2, issue 2, 189-196

Abstract: Two new states, the Czech Republic and Slovakia, came into existence upon the division of one country in 1993, and these states implemented a new tax system in the same year. The tax system was legalized in 1992 and that is why the taxes of the two states were originally almost identical. However, many amendments of tax laws took place as soon as in 1993 and gradually, in spite of the tax harmonization process of the EU, the gap between the tax systems of the Czech Republic and Slovakia has widened. The paper aims at analyzing the growing differences in tax revenues (or in the tax burden of the two economies) and at finding out which taxes contribute the most to the growing differences. The method of breaking down the difference between the quotas to items - individual taxes - according to the classification used by Eurostat has been selected.

Keywords: tax quota; tax mix; taxes in Slovakia; taxes in the Czech Republic (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://www.vsfs.cz/periodika/acta-2008-2-04.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prf:journl:v:2:y:2008:i:2:p:189-196

Access Statistics for this article

More articles in ACTA VSFS from University of Finance and Administration Contact information at EDIRC.
Bibliographic data for series maintained by Magdalena Šebková ().