The Principle of Neutrality: VAT/GST v. Direct Taxation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020585" target="_blank" >RIV/61989100:27510/09:00020585 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Principle of Neutrality: VAT/GST v. Direct Taxation
Original language description
The aim of this paper was to present basic approaches towards the neutrality of taxation and in that context to refer to the difference between indirect taxes (including VAT) and direct taxes. Based on the theory, no tax can be absolutely neutral to themarket mechanism (and to the economic effects as a whole).
Czech name
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Czech description
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Classification
Type
C - Chapter in a specialist book
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2009
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Book/collection name
Value Added Tax and Direct Taxation
ISBN
978-90-8722-060-0
Number of pages of the result
18
Pages from-to
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Number of pages of the book
1200
Publisher name
International Bureau of Fiscal Documentation
Place of publication
Amsterdam
UT code for WoS chapter
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