For a discussion of the economic recession: Does the tax revenue from excise taxes change during economic recession?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F14%3A43888429" target="_blank" >RIV/60076658:12510/14:43888429 - 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

For a discussion of the economic recession: Does the tax revenue from excise taxes change during economic recession?

Popis výsledku v původním jazyce

The article is focused on the revenue from excises taxes in the Czech Republic and the countries immediately bordering with the Czech Republic. Excise taxes are examined through economic indicators, the share of excises taxes to GDP, the share of excisesduties and taxes on the total of tax revenues and revenues from excises taxes in millions of euros. These economic indicators are compared to the indicator of GDP at current prices, expressed in purchasing power standards (PPS) and the compound tax quota. The data source of economic indicators is Eurostat. The European System of Accounts ESA 95 forms the methodological framework. The article contains annual data observed for the period 2000- to 2012. The aim of this paper is to determine changes in taxrevenue from excises taxes in periods of slowing economic growth and how these changes are reflected in the consumption expenditure of households. On the basis of these data it is estimated whether excise duties and taxes fulfil economic

Název v anglickém jazyce

For a discussion of the economic recession: Does the tax revenue from excise taxes change during economic recession?

Popis výsledku anglicky

The article is focused on the revenue from excises taxes in the Czech Republic and the countries immediately bordering with the Czech Republic. Excise taxes are examined through economic indicators, the share of excises taxes to GDP, the share of excisesduties and taxes on the total of tax revenues and revenues from excises taxes in millions of euros. These economic indicators are compared to the indicator of GDP at current prices, expressed in purchasing power standards (PPS) and the compound tax quota. The data source of economic indicators is Eurostat. The European System of Accounts ESA 95 forms the methodological framework. The article contains annual data observed for the period 2000- to 2012. The aim of this paper is to determine changes in taxrevenue from excises taxes in periods of slowing economic growth and how these changes are reflected in the consumption expenditure of households. On the basis of these data it is estimated whether excise duties and taxes fulfil economic

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

Proceedings of the 8th International Scientific Conference INPROFORUM. Investment Decision-Making in the Period of Economic Recovery

ISBN

978-80-7394-484-1

ISSN

2336-6788

e-ISSN

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Počet stran výsledku

6

Strana od-do

82-87

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

6. 11. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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