Reflection of the ability-to-pay principle in the Czech Republic's fiscal system

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000604" target="_blank" >RIV/26138077:_____/14:#0000604 - 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
Reflection of the ability-to-pay principle in the Czech Republic's fiscal system
Original language description
The paper deals with the problem of how the ability-to-pay principle is reflected in the Czech Republic's fiscal system. Further to the explication of this principle in fiscal theory, an analysis aiming to evaluate the implementation of the ability-to-pay principle in the mechanism of functioning and design of fiscal instruments applied particularly to direct taxes in the Czech Republic's fiscal system is made, while central attention is devoted to the analysis of this principle contained in the theoryof tax justice in connection to personal income tax, corporation income tax and property tax. As part of the assessment of criteria for objective distribution and ability to pay taxes in each category of taxpayers, necessary attention is also paid to theproblem of how the ability-to-pay principle is reflected in more developed countries of the European Union and the USA. In order to meet fundamental theoretic assumptions of the theory of sacrifice and theory of tax justice and their inc
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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