World Tax Index - WTI

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F10%3A86075536" target="_blank" >RIV/61989100:27510/10:86075536 - 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
World Tax Index - WTI
Original language description
This book is aimed at the survey on importance of individual types of taxes (tax mix) as evaluated by more than 100 respondents (experts from individual OECD countries). Those, on basis of subjective evaluation, have ascribed value to specific taxes whereas the criteria were tax revenues and influence on economic performance or distributive justice. The survey implies that the financiers ascribe highest value to personal income tax, followed, with a certain distance, by social security contributions andvalue added tax. In comparison to tax mix measured by the ratio of tax revenues within OECD countries, there is not much difference in the value of the respondents' answers and their average subjective evaluation reflects the tax revenues ratio in termsof the tax mix. This shows that the tax mix is a good indicator of the value of individual taxes within the tax system and tax revenues are suitable approximation even for other important criteria of the value of specific taxes (criterio
Czech name
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Czech description
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Project
<a href="/en/project/GA402%2F08%2F0763" target="_blank" >GA402/08/0763: Corporation Income Tax in the CR and the Concept of Legislative Changes within the Context of Efforts of Harmonization in the EU</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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