Reflection of the ability-to-pay principle in the Czech Republic's fiscal system

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

Reflection of the ability-to-pay principle in the Czech Republic's fiscal system

Popis výsledku v původním jazyce

The paper deals with the problem of how the ability-to-pay principle is reflected in the Czech Republic's fiscal system. Further to the explication of this principle in fiscal theory, an analysis aiming to evaluate the implementation of the ability-to-pay principle in the mechanism of functioning and design of fiscal instruments applied particularly to direct taxes in the Czech Republic's fiscal system is made, while central attention is devoted to the analysis of this principle contained in the theoryof tax justice in connection to personal income tax, corporation income tax and property tax. As part of the assessment of criteria for objective distribution and ability to pay taxes in each category of taxpayers, necessary attention is also paid to theproblem of how the ability-to-pay principle is reflected in more developed countries of the European Union and the USA. In order to meet fundamental theoretic assumptions of the theory of sacrifice and theory of tax justice and their inc

Název v anglickém jazyce

Reflection of the ability-to-pay principle in the Czech Republic's fiscal system

Popis výsledku anglicky

The paper deals with the problem of how the ability-to-pay principle is reflected in the Czech Republic's fiscal system. Further to the explication of this principle in fiscal theory, an analysis aiming to evaluate the implementation of the ability-to-pay principle in the mechanism of functioning and design of fiscal instruments applied particularly to direct taxes in the Czech Republic's fiscal system is made, while central attention is devoted to the analysis of this principle contained in the theoryof tax justice in connection to personal income tax, corporation income tax and property tax. As part of the assessment of criteria for objective distribution and ability to pay taxes in each category of taxpayers, necessary attention is also paid to theproblem of how the ability-to-pay principle is reflected in more developed countries of the European Union and the USA. In order to meet fundamental theoretic assumptions of the theory of sacrifice and theory of tax justice and their inc

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Teoretické a praktické aspekty veřejných financí

ISBN

978-80-245-2022-3

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

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Název nakladatele

Vysoká škola ekonomická v Praze

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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