Tendencje zmian w podatkowych dochodach budżetu państwa w wybranych krajach Europy Środkowo-Wschodniej Recent trends in tax revenues of the state budget in selected countries of Central and Eastern Europe
Journal Title: Annales Universitatis Mariae Curie-Skłodowska Sectio H Oeconomia - Year 2013, Vol 0, Issue 0
Abstract
The aim of the paper is an attempt to examine changes in structure of tax state budget revenues in selected countries of Central and Eastern Europe, in particular in the Czech Republic, Poland, Slovakia and Hungary, and to signal trends in fiscal policy in these countries. Working hypothesis assumes a decline in the importance of direct taxes in supplying the state budget. The method of research is to extract tax revenue sources of the state budget (direct and indirect taxes) and to estimate changes in their structure. The study covered the period from 2000 until 2010, that is before and during the financial crisis, where year 2010 is the last of available data. Data used for the study come from the publication of the European Statistical Office
Authors and Affiliations
Anna Kosidłowska
Keywords
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- EP ID EP169040
- DOI 10.17951/h.2013.47.3.327
- Views 103
- Downloads 0
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