Tax Equity and Tax Literacy as Causality of Tax Incidence

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F13%3A50001984" target="_blank" >RIV/62690094:18450/13:50001984 - 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 Equity and Tax Literacy as Causality of Tax Incidence
Original language description
This article is focused on important part of current tax theory and tax policy which explains tax incidence as a phenomenon following the taxes from the very beginning. The factors influencing the opinions on the tax system equity are important for the analysis of the impacts of taxes on the taxpayer. The analysis is based on the quantitative measurement through the tax collection and efficiency of this collection into the state budget. This article is focused on the qualitative analysis where the factors of tax incidence are to find, due to the opinions of the respondents of the questionnaire. The important role for the responses assessment and drawing of the conclusions has the level of economic, precisely tax literacy among the respondents. The analysis of this literacy is second important part of this article. Analyzed issue is part of broader context which is solved within the project of specific research of team from Department of Economics, Faculty of Informatics and Management,
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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