بررسی گوه مالیاتی در EU و کشورهای دیگر OECD
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بررسی گوه مالیاتی در EU و کشورهای دیگر OECD

عنوان فارسی مقاله: بررسی گوه مالیاتی در اتحادیه اروپا (EU) و کشورهای دیگر OECD (سازمان همکاری اقتصادی و توسعه) با استفاده از تحلیل خوشه ای
عنوان انگلیسی مقاله: Study of the Tax Wedge in EU and other OECD Countries, Using Cluster Analysis
مجله/کنفرانس: رویه – علوم اجتماعی و رفتاری_Procedia – Social and Behavioral Sciences
رشته های تحصیلی مرتبط: حسابداری، مدیریت
گرایش های تحصیلی مرتبط: حسابداری مالیاتی، مدیریت مالی
کلمات کلیدی فارسی: گوه مالیاتی، بار مالیاتی، اشتغال، عدم اشتغال، مالیات های کاری
کلمات کلیدی انگلیسی: tax wedge; tax burden; employment; unemployment; labor taxes
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.sbspro.2018.04.051
دانشگاه: Vasile Goldiş” Western University, 310045, Arad, Romania
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 0 در سال 2015
شاخص H_index: 39 در سال 2019
شاخص SJR: 0.158 در سال 2015
شناسه ISSN: 1877-0428
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 10
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E12157
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Literature review


3- Methodology and data


4- Results and discussions


5- Conclusions


References

نمونه متن انگلیسی مقاله

Abstract


Our paperwork seeks to analyze the difference between the labor cost and the net wage (representing labor tax wedge) in correlation with the unemployment rate and employment rate, as the idea that a high labor cost produces distortions in the labor market is widely accepted. With this purpose in mind, we used the hierarchical cluster analysis on a sample of 41 countries (being about OECD and EU countries). Following this analysis, we concluded that the countries can be divided in two big categories based on the unemployment rate, employment rate and the difference between the labor cost and the net wage (labor tax wedge). For countries characterized by a large gap between labor costs and net wage and which also present a high level of unemployment there is a need to adopt fiscal measures for reducing labor cost.


Introduction


There are many opinions arguing that the high costs of work are responsible for high unemployment rate in several countries. It is about the following studies: Trpeski & Tashevska 2012, Urban 2009, Azemar & Desbordes 2009, Morawski & Myck 2007, European Commission 2014. Consequently, in order to diminish unemployment on the long run, many countries started to adopt some measures for reducing labor cost. But the financial crisis from recent years and the large fiscal deficits due to it make very difficult to solve these issues. Tax wedge has long been identified as one of the significant factors behind the rapid increase of unemployment levels in Europe since the 1960s and also one of the major reasons for which the decrease of unemployment has proved so difficult (Morawski & Myck, 2007, p. 2). Tax wedge measures the burden of tax and social security contributions relative to labor cost (Wages and labor costs, 2015, p. 1). In fact, this tax wedge is calculated by adding all the social contributions paid by the employer and employee, with the income tax, then this amount is divided by the total cost of labor of the employer. Therefore, we can say that the tax wedge represents the difference between the labor costs and the net salary.

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