Financial Crisis Influence on Tax Mix Changes
Financial Crisis Influence on Tax Mix Changes

Author(s): Gabriela Kukalová, Lukáš Moravec, Jakub Ječmínek, Barbora Martásková
Subject(s): Economic history, Economic policy, Transformation Period (1990 - 2010), EU-Accession / EU-DEvelopment, Financial Markets, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: tax mix; tax structure; tax policy; EU; financial crisis;
Summary/Abstract: The aim of the study is to evaluate the reaction of tax policy makers to financial crisis in the short term based on the statistical analysis of consequent tax mix changes in the EU member states. The paper describes the changes in tax structure of EU members, particularly focusing on the period 2008 – 2009. The analysis verifies the statistical significance of the financial crisis influence on the changes in tax structure of the EU member states. The post crisis changes statistical significance evaluation is realized particularly by using the paired t-test for defined groups of taxes and levies comparing the development nature in the period before and after the financial crisis in 2008 based on the data issued by EUROSTAT following the methodology ESA 95 valid in the period analyzed. The Statistica 12 software is used. The results show the statistically significant changes in tax mix as result of the slowed down economies in 2008 and also as the result of the stress on different group of taxes, applied by the policy makers, based on the tax avoidance resistance of different group of taxes.

• Details
• Contents