Comparison of Tax Burden Indicators in the Czech Republic and Slovakia
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43908516" target="_blank" >RIV/60076658:12510/23:43908516 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.34135/sjpppa.230202" target="_blank" >https://doi.org/10.34135/sjpppa.230202</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.34135/sjpppa.230202" target="_blank" >10.34135/sjpppa.230202</a>
Alternative languages
Result language
angličtina
Original language name
Comparison of Tax Burden Indicators in the Czech Republic and Slovakia
Original language description
The article focuses on the comparison of the tax systems of the Czech Republic and Slovakia in the period 2017-2020. First, it deals with a brief description of the basic parameters of Czech and Slovak taxes, which also include contributions to social security and health insurance. In the next section, there are selected indicators of taxation. These indicators are implicit tax rates on consumption, labour, and capital, effective tax rates, tax mix, and tax quota, and on the other hand, the standard of living is presented by the indicator of gross domestic product per inhabitant inpurchasing power parity. By evaluating the selected indicators, it was found that the tax burden in the Czech Republic is higher than in Slovakia, although the tax quota indicator indicates the opposite. It can be stated that it is appropriate to use more indicators to assess the tax burden.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Slovak Journal of Public Policy and Public Administration
ISSN
1339-5637
e-ISSN
1339-7826
Volume of the periodical
10
Issue of the periodical within the volume
2
Country of publishing house
SK - SLOVAKIA
Number of pages
31
Pages from-to
113-143
UT code for WoS article
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EID of the result in the Scopus database
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