Tax burdens in the Czech Republic and other European Union countries in 2008-2018
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10245553" target="_blank" >RIV/61989100:27510/20:10245553 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/icei/.content/galerie-souboru/ICEI-2020-Proceedings.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Tax burdens in the Czech Republic and other European Union countries in 2008-2018
Original language description
This paper focuses on the comparison of the development of tax burdens in the Czech Republic and other European Union countries between 2008 and 2018. The tax burden is an important factor in the decision-making of company management on the allocation of investments. Another important criterion is the administrative complexity of taxes and their total number in individual countries. Most European Union countries have a higher tax burden than within OECD. Individual states of the European Union are also characterized by different structures of tax burdens or tax mixes, as well as there being a high degree of variability between the first and last states. This paper also deals with testing statistical hypotheses about the change of the tax quota and individual groups of tax revenues within the tax mix of European Union countries in selected years, using the method of t-tests.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
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
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 5th International Conference on European Integration 2020 : December 3-4, 2020, Ostrava, Czech Republic
ISBN
978-80-248-4456-5
ISSN
2571-029X
e-ISSN
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Number of pages
8
Pages from-to
791-798
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Dec 3, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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