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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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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
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e-ISSN
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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
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