Comparison of consumption taxation in the Czech Republic and other countries

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Comparison of consumption taxation in the Czech Republic and other countries

Popis výsledku v původním jazyce

Taxes on consumption are among important sources of public budget revenue. In the past decades, experts have been suggesting that this type of taxation should be preferred to the taxation of income and property. In their view, this allows quicker reduction of the public debt, which has ballooned to unmanageable proportions in a number of countries, and, if coupled with a reduction of direct taxes, it could attract foreign investments to less developed countries. The paper partly aims to assess, whetherthis has in fact been a trend for the tax systems of the most developed countries in the world (OECD), including the Czech Republic (hereinafter CR), since 2000 to 2010, and, if appropriate, how fast the revenue from taxation of consumption has been changing. Based on the comparison (partial tax quota, tax mix, ratio of VAT revenue and consumption taxes and excise duties, average growth rate for the revenue from taxes on consumption) and in connection with the economic development of the

Název v anglickém jazyce

Comparison of consumption taxation in the Czech Republic and other countries

Popis výsledku anglicky

Taxes on consumption are among important sources of public budget revenue. In the past decades, experts have been suggesting that this type of taxation should be preferred to the taxation of income and property. In their view, this allows quicker reduction of the public debt, which has ballooned to unmanageable proportions in a number of countries, and, if coupled with a reduction of direct taxes, it could attract foreign investments to less developed countries. The paper partly aims to assess, whetherthis has in fact been a trend for the tax systems of the most developed countries in the world (OECD), including the Czech Republic (hereinafter CR), since 2000 to 2010, and, if appropriate, how fast the revenue from taxation of consumption has been changing. Based on the comparison (partial tax quota, tax mix, ratio of VAT revenue and consumption taxes and excise duties, average growth rate for the revenue from taxes on consumption) and in connection with the economic development of the

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 18 th International Conference Theoretical and Practical Aspects of Public Finance 2013

ISBN

978-80-7478-012-7

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

126-135

Název nakladatele

Wolters Kluwer

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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