Анализ на данъчните системи на страните от ЕС
Analysis of the tax systems in the EU countries

Summary/Abstract: The types of tax systems of the EU countries and their impact on the economic growth are analyzed. Differences are tracked as well as the trends in the three types of systems - income, consumer and hybrid. The survey is based on the experience of all 28 member states and covers the time period 1999-2015. For the empirical analysis, a linear regression model is used in the form of MPNC, on which the dependencies of different tax systems are derived. The results show that for countries with a consumer tax system, redistribution over the budget is lower than in those with income and hybrid systems. There is also a link with economic growth - the countries that maintain an income system show higher economic growth, those with consumerism are weaker, and in countries with a hybrid tax system there is a high and low growth.

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