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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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • ISSN

    2212-5671

  • e-ISSN

  • 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