Czech Household Tax Burden Estimation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F18%3A77246" target="_blank" >RIV/60460709:41110/18:77246 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201866061557" target="_blank" >http://dx.doi.org/10.11118/actaun201866061557</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201866061557" target="_blank" >10.11118/actaun201866061557</a>
Alternative languages
Result language
angličtina
Original language name
Czech Household Tax Burden Estimation
Original language description
This paper solves the question of the Czech households tax burden and its trend dur-ing the period from 2005 to 2015. Authors identified three groups of model Czech households based on the Czech Statistical Office data. The consumer basket structures, the median income, direct and indirect taxes rates were the parameters covered by the analyses. The weighted VAT tax rates were calculated for the consumer basket items valid for the year 2015. The year 2015 was used as the reference one for the rest of the period. The results show the estimated cumulative tax burden including direct and indirect taxation in 2015 and the previous years. The paper identified the changes and the trend of taxation level relating the Czech households.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
2464-8310
Volume of the periodical
66
Issue of the periodical within the volume
6
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
8
Pages from-to
1557-1564
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85060711293