Český finanční a účetní časopis 2014(1):87-104 | DOI: 10.18267/j.cfuc.383

Changes in Tax Mixes of European Union Countries in Crisis

Květa Kubátová1, Aneta Borůvková2
1 Prof. Ing. Květa Kubátová, CSc. - profesorka; Katedra veřejných financí, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <Kubatova@vse.cz>.
2 Bc. Aneta Borůvková - studentka magisterského studia; Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <xnova41@vse.cz>.

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.

Keywords: Tax mix; Economic crisis; Taxes in European Union.
JEL classification: E62

Published: March 1, 2014  Show citation

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Kubátová, K., & Borůvková, A. (2014). Changes in Tax Mixes of European Union Countries in Crisis. Czech Financial and Accounting Journal, 2014(1), 87-104. doi: 10.18267/j.cfuc.383
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