Tax Competitiveness of EU Member States in the Context of Corporate Taxation

Mihóková, Lucia; Andrejovská, Alena; Martinková, Slavomíra

doi:10.18267/j.polek.1206

Cited by 8 publications

(9 citation statements)

References 24 publications

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“…This combination has led to an increase increment in tax revenues. The results of the first group agree with the results of Mihóková et al (2018), which emphasize the positive impact of total tax revenue along with the impact of competitiveness on tax revenue growth. The three old member states represent the second group.…”

Section: Resultssupporting

confidence: 81%

“…As Clausing (2011) points out, tax competitiveness in the area of lower tax rates may affect the business and investment environment, creating a more attractive space for the investor, which may result in higher tax revenues. Kubátová (2009) and Mihóková et al (2018) state in their studies that the new member states that joined the EU after 2004 are more competitive than the old member states. States are often criticized for their tax policies and lower tax rates.…”

Section: Resultsmentioning

confidence: 99%

“…The choice of methods is based on the theoretical knowledge of the authors: Tyzsinski (1951), Richardson (1971), Ahmadi-Esfahani and Anderson (2006), Jiménez and Martín (2010) and Dyadkova and Momchilov (2014), who used the constant market share method to evaluate export economic growth. Authors such as Kubátová (2009Kubátová ( , 2014 and Mihóková et al (2018) in their research, among other things, applied the modified market share method to the constant tax share method and dealt with the impact of tax rates on the change in tax competitiveness as well as on the change in tax revenues in EU states.…”

Section: Methodsmentioning

confidence: 99%

“…This is also confirmed by statutory tax rates, the changes in which have affected the growth or decline in the competitiveness of states. Mihóková et al (2018) came to the opposite conclusion, where they claimed that the change in tax competitiveness and the change in tax revenue in the state are not affected by a negative resp. positive rate relation.…”

Section: Table 2 Mutual Interaction Of Indicatorsmentioning

confidence: 99%

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Corporate taxation in the context of tax competitiveness of EU states

Helcmanovská¹,

Andrejovská²

2021

21st International Joint Conference Central and Eastern Europe in the Changing Business Environment : Proceedings

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The tax burden significantly affects the development of individual economies in EU member states. Despite efforts to harmonize and coordinate tax coordination, the tax burden can vary considerably between states. This difference may have an impact on the investment strategy of an investor who is interested in corporate taxation in a given state, among other factors. The aim of this paper was to empirically verify the impact of changes in corporate taxation on tax competitiveness in EU states for the period 2004-2019. The analysis was performed using the method of constant tax shares and the rate relation method. The research was complemented by the hypothesis that the new EU member states are more competitive than the old EU member states, and this was confirmed. In conclusion, we state that the decline in tax rates is related to the growth of tax competition between EU member states. Tax competitiveness will exist until full harmonization of the tax system.

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Section: Resultssupporting

confidence: 81%

Section: Resultsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Table 2 Mutual Interaction Of Indicatorsmentioning

confidence: 99%

See 2 more Smart Citations

Corporate taxation in the context of tax competitiveness of EU states

Helcmanovská¹,

Andrejovská²

2021

21st International Joint Conference Central and Eastern Europe in the Changing Business Environment : Proceedings

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“…The first idea of financial transaction tax in the EU environment has emerged mainly after the post-financial crisis period (Mihokova et al, 2018). When we compare the international economies, transaction taxes are not new instruments of the economy policy, as the world economies such as the United States, the United Kingdom, China, South Korea, Japan or Argentina have taxed transaction volumes of financial assets or operations at different rates for long-term period on their domestic markets.…”

Section: Introductionmentioning

confidence: 99%

The financial transaction tax: an ANOVA assessment of selected EU countries

Raisová

Regásková

Lazányi

2020

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Research background: There are various forms of fiscal taxation of the financial assets. In recent times, the discussion about financial transaction tax in the EU is associated with finding the solution to problems due to great financial crisis. The European Commission has made some efforts to strengthen capital regulation and it has adopted the Directive about implementing enhanced cooperation in the field of financial transaction tax, where it analyzed options and impacts of FTT according to those countries which have already implemented similar transaction taxes in their national legislatives. Purpose of the article: Our aim is to find out the economic relationship between FTT and economic growth and to analyze the effect of FTT within selected EU countries. Methods: In this paper, we will analyze the banking environment in the EU area, and we emphasize the correlation between tax policy and economic growth. We will test FTT through three-way mixed-effects ANOVA, and analyze three Member states, Belgium, Ireland and the United Kingdom, which have very active attitude to implementation of FTT within other EU countries. Findings & Value added: We are interested in: (1) testing the relationship between the financial transaction tax (FTT) and economic growth (GDP); and (2) to verify the hypothesis that FTT could improve GDP growth in a country. We assume that if a country has adopted FTT in its tax system, then it will lead to a significant GDP growth, and so it could lead to financial market improvement after the crisis. Our results have shown that an increase in FTT volume would lead only to a negligible increase in the economic growth.

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Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993

et al. 2021

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Research background: The subsistence minimum category is used in the Slovak Republic in determining several wage and tax categories. In this paper I analyze whether the set standard of living is sufficient with regard to the development of the average wage since 1993 to the present day. Subsequently, the quantities that are based on the subsistence level - non-taxable amounts of the taxpayers’ tax base are also analyzed. The results of the analysis show that the distance between the subsistence level and the level of non-taxable parts has gradually increased. The topic of payrolls and related wage variables is a complex and ever-changing topic. Not many authors in Slovakia pay attention to it, and due to constant changes in the given area, the findings of publications and papers is also limited. Purpose of the article: This paper deals with general theoretical, legal and historical starting points and links between non-taxable parts and the subsistence minimum. The paper presents a cross-section of the history of the application of non-taxable parts in the Slovak Republic. Methods: The method used in the paper is that of hypotheses determination and testing. Findings & Value added: This paper also analyzes the state of national regulation and development trends in the area. In addition to constructive criticism, the article also contains suggestions for improving the current situation.

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Tax Competitiveness of EU Member States in the Context of Corporate Taxation

Cited by 8 publications

References 24 publications

Corporate taxation in the context of tax competitiveness of EU states

Corporate taxation in the context of tax competitiveness of EU states

The financial transaction tax: an ANOVA assessment of selected EU countries

Development and Role of the Subsistence Minimum in the Payrolls Legislation in Slovakia from year 1993

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