Comparison of consumption taxation in the Czech Republic and other countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F13%3A%230000664" target="_blank" >RIV/26138077:_____/13:#0000664 - 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
Comparison of consumption taxation in the Czech Republic and other countries
Original language description
Taxes on consumption are among important sources of public budget revenue. In the past decades, experts have been suggesting that this type of taxation should be preferred to the taxation of income and property. In their view, this allows quicker reduction of the public debt, which has ballooned to unmanageable proportions in a number of countries, and, if coupled with a reduction of direct taxes, it could attract foreign investments to less developed countries. The paper partly aims to assess, whetherthis has in fact been a trend for the tax systems of the most developed countries in the world (OECD), including the Czech Republic (hereinafter CR), since 2000 to 2010, and, if appropriate, how fast the revenue from taxation of consumption has been changing. Based on the comparison (partial tax quota, tax mix, ratio of VAT revenue and consumption taxes and excise duties, average growth rate for the revenue from taxes on consumption) and in connection with the economic development of the
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

Article name in the collection
Proceedings of the 18 th International Conference Theoretical and Practical Aspects of Public Finance 2013
ISBN
978-80-7478-012-7
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
126-135
Publisher name
Wolters Kluwer
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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