Jaroslav Korečko – University of Prešov in Prešov, Faculty of Management, Konštantínova 16, 08001 Prešov, Slovakia
Ivana Ondrijová – University of Prešov in Prešov, Faculty of Management, Konštantínova 16, 08001 Prešov, Slovakia


DOI: https://doi.org/10.31410/ITEMA.S.P.2019.45


3rd International Scientific Conference on Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture – ITEMA 2019 – Bratislava, Slovakia, October 24, 2019, SELECTED PAPERS published by the Association of Economists and Managers of the Balkans, Belgrade; Printed by: SKRIPTA International, Belgrade, ISBN 978-86-80194-24-0, ISSN 2683-5991, DOI: https://doi.org/10.31410/ITEMA.S.P.2019




The idea of gradually converging the tax systems of the Member States of the European Union
is as old as the Union itself. It can be stated that the achievement of tax harmonization objectives
has progressed in many areas. The main objective of this process is to facilitate the movement of goods
and services in the common European market and to remove administrative barriers to cross-border
trade within the Union. The paper aims to examine and analyze similarities, respectively the diversity
of Member States’ tax systems in different respects. Priority analysis is focused on business entities. It
can be stated that the tax or administrative burden on entrepreneurs in EU countries varies to a large



Tax and Contribution Rate, Entrepreneur, European Union, Cluster Analysis


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