The Tax Burden CGE Analysis for Slovakia and Slovenia
Povzetek
Za izračun davčnega bremena na Slovaškem in v Sloveniji v letu 2014 v članku uporabimo statični izračunljivi model splošnega ravnotežja (CGE-model) z enajstimi sektorji. Upoštevano je bilo simultano 1-odstotno povečanje v davkih na primarne faktorje, na podjetniške ter vladne domače in uvozne nakupe, v uvoznih davkih, davku na donos (ali dohodek), davku na domačo zasebno in uvozno porabo ter izvoznih subvencijah. Za obe državi so bili analizirani neposredno davčno breme kot tudi davčni učinki alokacijske učinkovitosti, učinki na blaginjo in prerazporeditve blaginje zaradi takšnih sprememb. Najbolj občutljiva sektorja na spremembe davčne stopnje sta težka proizvodnja in predelava hrane, najbolj izkrivljajoč učinek pa ima zvišanje davka na zasebno potrošnjo. Vladno povečanje davkov bi moralo ustvariti vračilo najmanj 105,75 % njegovih stroškov na Slovaškem in 102,92 % v Sloveniji, sicer bo blaginja upadla.
Prenosi
Literatura
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