Tax quota and Public Sector size in the Czech

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F09%3A00020825" target="_blank" >RIV/61989100:27510/09:00020825 - 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

Tax quota and Public Sector size in the Czech

Original language description

Paper deals with the issues of tax burden in the Czech Republic through the international acknowledged indicator ? a tax quota. The determining factor which influences the final tax quota calculation is a methodology of determination of GDP and tax revenues. In the EU member states, the tax quota calculation is provided by ESA 95 methodology (European System of Integrated Economic Accounts); it is an accrual base which is relevant also for calculation of Maastricht convergence criteria ? the annual government deficit and government debt. In the paper, the attention is also given to comparison of tax quota development and public sector absorption of gross domestic product in the Czech Republic in 2003 ? 2005; the comparison presumes the comparable trends of the both values.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Publication year

2009

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

ECON '08

ISSN

1803-3865

e-ISSN

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Volume of the periodical

15

Issue of the periodical within the volume

1

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

9

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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