Tax Burden in the European Union: a Comparative Study

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU102931" target="_blank" >RIV/00216305:26510/13:PU102931 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax Burden in the European Union: a Comparative Study

Popis výsledku v původním jazyce

For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includesalso other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does notaffect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subse

Název v anglickém jazyce

Tax Burden in the European Union: a Comparative Study

Popis výsledku anglicky

For a basic comparison of the tax burden in different states all over the world is usually used a macroeconomic indicator Tax Quota, which is constructed as a ratio of total tax revenue to nominal gross domestic product of the economy. The literature distinguishes between two types of the indicator. First of them is a Net Tax Quota (NTQ), which includes only the income of public budgets marked as a tax. The second of them is a Compound Tax Quota (CTQ), which in addition to the taxes themselves includesalso other revenues with the character of taxes (e.g. revenues from the compulsory social security insurance and revenues from the compulsory health insurance paid by employers, employees and self-employed persons). The tax quota, unfortunately, does notaffect all the important aspects for each tax entities, and therefore it is necessary to devote this issue in more detail. The paper is focused on the issue of tax burden in the European Union, on the identification, comparison and subse

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Enterprise and Competitive Environment

ISBN

978-80-87106-64-8

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

100-106

Název nakladatele

MZLU

Místo vydání

Brno

Místo konání akce

Mendel University in Brno; Faculty of Business a

Datum konání akce

7. 3. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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