Taxation Trends in the Czech Republic

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

Taxation Trends in the Czech Republic

Popis výsledku v původním jazyce

The tax system is an inseparable part of the public finance, it participates in the total incomes of the public budget by about 90 per cent. An optimal tax system should fulfil several criteria. It should be efficient, ensuring growth, a desired distribution of income, and the necessary public funds for spending on publicly provided goods with minimal distortions. An optimal tax system should also be fair in order to be accepted by citizens and move the economy towards a desired distribution of income.It should be simple and transparent and minimise incentives and opportunities for tax avoidance, evasion and fraud. The tax system of every country depends on its historical development, political and philosophical opinions. Therefore, the national tax systems vary widely, both in the number of taxes, and in the manner of their selection.

Název v anglickém jazyce

Taxation Trends in the Czech Republic

Popis výsledku anglicky

The tax system is an inseparable part of the public finance, it participates in the total incomes of the public budget by about 90 per cent. An optimal tax system should fulfil several criteria. It should be efficient, ensuring growth, a desired distribution of income, and the necessary public funds for spending on publicly provided goods with minimal distortions. An optimal tax system should also be fair in order to be accepted by citizens and move the economy towards a desired distribution of income.It should be simple and transparent and minimise incentives and opportunities for tax avoidance, evasion and fraud. The tax system of every country depends on its historical development, political and philosophical opinions. Therefore, the national tax systems vary widely, both in the number of taxes, and in the manner of their selection.

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

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

7th International Symposium on Business Administration Proceedings book

ISBN

978-605-4222-18-6

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

227-234

Název nakladatele

Canakkale Onsekiz Mart University

Místo vydání

Canakkale

Místo konání akce

Canakkale

Datum konání akce

1. 1. 2012

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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