Taxation of Income of Natural Persons in Selected EU Countries
Abstract
In the tax systems of the EU Member States there is a gradual shift of the tax burden from direct to indirect taxes, which should result in the reduction of the tax burden of natural persons and legal entities. But the burden on economy by increasing the indirect taxes leads to the increase of prices. Different states have a different tax structure as well as the level of taxation depending on the economic decisions of the national government. Our intention is to compare the taxation of natural persons´ income in the selected EU countries, to examine the diversity of the tax burden, to find out the level of average wages in the particular Member States and on the basis of the obtained data to predict the long-term convergence of the average wage reached in the Slovak Republic (SR) in 2013 to the average in the EU Member States.Downloads
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Published
2015-05-03
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
Taxation of Income of Natural Persons in Selected EU Countries. (2015). Mediterranean Journal of Social Sciences, 6(3 S1), 77. https://www.richtmann.org/journal/index.php/mjss/article/view/6379