Relation of Political and Economic Changes towards Tax Revenues

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F12%3A%230000143" target="_blank" >RIV/26867184:_____/12:#0000143 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/26867184:_____/13:#0000212

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Relation of Political and Economic Changes towards Tax Revenues

Popis výsledku v původním jazyce

The paper deals with the development of tax revenues between 1999 and 2010 and factors that could have affected their development. The subjects of study are the tax on personal income, corporate income tax, value added tax, consumption tax and social security insurance. From the factors affecting the development we focus on the following ones - selected economic variables (inflation, unemployment, gross domestic product), political character of government focusing on the distinction between right-wing and left-wing political parties and the impact of the global economic crisis that began in 2007. Amendments of relevant legislation are also pointed out.

Název v anglickém jazyce

Relation of Political and Economic Changes towards Tax Revenues

Popis výsledku anglicky

The paper deals with the development of tax revenues between 1999 and 2010 and factors that could have affected their development. The subjects of study are the tax on personal income, corporate income tax, value added tax, consumption tax and social security insurance. From the factors affecting the development we focus on the following ones - selected economic variables (inflation, unemployment, gross domestic product), political character of government focusing on the distinction between right-wing and left-wing political parties and the impact of the global economic crisis that began in 2007. Amendments of relevant legislation are also pointed out.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Econ: Journal of economics, management and business

ISSN

1803-3865

e-ISSN

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Svazek periodika

21

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

163-169

Kód UT WoS článku

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EID výsledku v databázi Scopus

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