Tax Burden in the European Union: a Comparative Study

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU102931" target="_blank" >RIV/00216305:26510/13:PU102931 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tax Burden in the European Union: a Comparative Study
Original language description
For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includesalso other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does notaffect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subse
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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