The Causalities of the Tax Incidence and the Modeling of Tax Processes
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F15%3A50003639" target="_blank" >RIV/62690094:18450/15:50003639 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/S2212-5671(15)00504-3" target="_blank" >http://dx.doi.org/10.1016/S2212-5671(15)00504-3</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/S2212-5671(15)00504-3" target="_blank" >10.1016/S2212-5671(15)00504-3</a>
Alternative languages
Result language
angličtina
Original language name
The Causalities of the Tax Incidence and the Modeling of Tax Processes
Original language description
Taxation is at the heart of citizens' relationship with the State. Taxes have significant effect on individual population groups, and become an important political tool as well. Nevertheless, although most countries have adopted similar principles for the operation of their tax system, there remain many differences in the way it is implemented. There are a number of variations in the application of value added taxes and other consumption taxes, including different interpretation of the same or similar concepts. This article is focused on the analysis of the opinions of different groups of inhabitants on the size of the value added tax, on the size of the real estate tax, on the issue of complicated system with lots of exceptions, and on the issue of frequent changes in taxes. The analyzed issue is a part of a broader context which has been solved within the project of specific research conducted by the team from the Department of Economics, Faculty of Informatics and Management, Univer
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Procedia economics and finance
ISBN
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ISSN
2212-5671
e-ISSN
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Number of pages
7
Pages from-to
1253-1259
Publisher name
Elsevier
Place of publication
Amsterdam
Event location
Prague
Event date
Oct 29, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000360103600189