All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

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