Publication detail

Taxonomy of the EU Member States from the Perspective of Taxe on Labour.

BRYCHTA, K. SVIRÁK, P.

Original Title

Taxonomy of the EU Member States from the Perspective of Taxe on Labour.

Type

conference paper

Language

English

Original Abstract

The purpose of this paper is to create a taxonomy of the states that are currently the EU Member States from the perspective of labour taxation and its importance for tax collections in the states concerned. The analysis covers the period from 2002 to 2012 and it partially aspired to identify any changes in the development over the last decade. In order to achieve the objective given, the authors used cluster analysis which was made for each year of the above-mentioned period. The paper represents the basic analysis which shall be followed by the authors in the aspects mentioned in the part of this paper called Discussion.

Keywords

cluster analysis, EU Member States, Taxes on Labour, Taxonomy

Authors

BRYCHTA, K.; SVIRÁK, P.

RIV year

2014

Released

6. 11. 2014

Publisher

International Business Information Management Association (IBIMA)

Location

USA

ISBN

9780986041938

Book

Proceedings of the 24th International Business Information Management Association Conference

Edition

Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation

Edition number

1st edition

Pages from

268

Pages to

275

Pages count

8

BibTex

@inproceedings{BUT112405,
  author="Karel {Brychta} and Pavel {Svirák}",
  title="Taxonomy of the EU Member States from the Perspective of Taxe on Labour.",
  booktitle="Proceedings of the 24th International Business Information Management Association Conference",
  year="2014",
  series="Crafting Global Competitive Economies: 2020 Vision Strategic Planning & Smart Implementation",
  number="1st edition",
  pages="268--275",
  publisher="International Business Information Management Association (IBIMA)",
  address="USA",
  isbn="9780986041938"
}