Tax burden in EU countries – a comparative study
The paper is focused on the overall tax burden and tax policy of European countries. The theoretical part of the paper explains the term of tax burden and summarizes its measuring possibilities. It especially deals with the tax quota as the most generally applied indicator but some alternative indic...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Transilvania University Press
2010-12-01
|
| Series: | Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences |
| Subjects: | |
| Online Access: | http://but.unitbv.ro/BU2010/Series%20V/BULETIN%20V%20PDF/263%20Kastan%20Machova.pdf |