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Taxation Trends in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F12%3A%230001965" target="_blank" >RIV/47813059:19520/12:#0001965 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Taxation Trends in the Czech Republic

  • Original language description

    The tax system is an inseparable part of the public finance, it participates in the total incomes of the public budget by about 90 per cent. An optimal tax system should fulfil several criteria. It should be efficient, ensuring growth, a desired distribution of income, and the necessary public funds for spending on publicly provided goods with minimal distortions. An optimal tax system should also be fair in order to be accepted by citizens and move the economy towards a desired distribution of income.It should be simple and transparent and minimise incentives and opportunities for tax avoidance, evasion and fraud. The tax system of every country depends on its historical development, political and philosophical opinions. Therefore, the national tax systems vary widely, both in the number of taxes, and in the manner of their selection.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2012

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    7th International Symposium on Business Administration Proceedings book

  • ISBN

    978-605-4222-18-6

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    227-234

  • Publisher name

    Canakkale Onsekiz Mart University

  • Place of publication

    Canakkale

  • Event location

    Canakkale

  • Event date

    Jan 1, 2012

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article