For a discussion of the economic recession: Does the tax revenue from excise taxes change during economic recession?
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F14%3A43888429" target="_blank" >RIV/60076658:12510/14:43888429 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
For a discussion of the economic recession: Does the tax revenue from excise taxes change during economic recession?
Original language description
The article is focused on the revenue from excises taxes in the Czech Republic and the countries immediately bordering with the Czech Republic. Excise taxes are examined through economic indicators, the share of excises taxes to GDP, the share of excisesduties and taxes on the total of tax revenues and revenues from excises taxes in millions of euros. These economic indicators are compared to the indicator of GDP at current prices, expressed in purchasing power standards (PPS) and the compound tax quota. The data source of economic indicators is Eurostat. The European System of Accounts ESA 95 forms the methodological framework. The article contains annual data observed for the period 2000- to 2012. The aim of this paper is to determine changes in taxrevenue from excises taxes in periods of slowing economic growth and how these changes are reflected in the consumption expenditure of households. On the basis of these data it is estimated whether excise duties and taxes fulfil economic
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 8th International Scientific Conference INPROFORUM. Investment Decision-Making in the Period of Economic Recovery
ISBN
978-80-7394-484-1
ISSN
2336-6788
e-ISSN
—
Number of pages
6
Pages from-to
82-87
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 6, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—