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The effectiveness of tax policy on the EU national tax systems
Biskup, Miroslav ; Kubátová, Květa (advisor) ; Kostohryz, Jiří (referee)
The aim of this work is to determine how national tax systems respond to main challenges of EU tax policy. The method of solution is to analyze the development of implicit tax rates on labour and reduced VAT rates for labour-intensive services. Using the statistics of EU tax systems.

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