Changes in the typology of tax mixes in EU member states during the pre-crisis period and the current period


  • Ing. Aneta Borůvková Vysoká škola Ekonomická v Praze, Fakulta financí a účetnictví, Katedra veřejných financí



tax mix, implicit tax rate, cluster analysis, optimal tax system


The aim of the paper is to evaluate whether there have been any changes in the typology of the tax structures in the European Union countries and whether these changes could have been a consequence of the 2008 financial crisis. The changes are evaluated using a method of mathematical statistics – cluster analysis. The structures are analyzed on the basis of the implicit tax rates of consumption and labor in their decomposed form (i.e., this covers only part of the tax mix). The “pre-crisis” period (2006–2007) is compared to the “current” period (2014–2015). The 27 EU Member States are compared using Eurostat data.


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How to Cite

Borůvková, A. (2019). Changes in the typology of tax mixes in EU member states during the pre-crisis period and the current period. Socio-Economic and Humanities Studies, 9(1), 119–133.