Taxation of Consumption in Connection with Population Aging

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F19%3A43900720" target="_blank" >RIV/60076658:12510/19:43900720 - 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
Taxation of Consumption in Connection with Population Aging
Original language description
Demographic changes in the form of population aging in European countries, including the Czech Republic, increase the pressure on public budgets. After the end of the economically active period, people are entitled to social security guaranteed by the state's pension policy. Social security payments are among the most important social transfers made from public budgets. Experts point out that increasing taxation will be necessary in this regard. The question is which taxes should be increased in terms of tax equity and their impact on the population. The author works with the hypothesis that consumption taxes are suitable to address demographic changes due to their impact on all consumers regardless of property ownership or economic activity. The author considers it fair that the tax increase should affect all citizens. They should not be burdened only by the economically active, as a large part of them purchase housing, care for children or aging parents, which significantly increases their cost of living
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
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 13th International Scientific Conference INPROFORUM: 100 Years of the Koruna
ISBN
978-80-7394-776-7
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
218-226
Publisher name
Faculty of Economics, University of South Bohemia in České Budějovice
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 7, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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