Taxation of Consumption in Connection with Population Aging

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F19%3A43900720" target="_blank" >RIV/60076658:12510/19:43900720 - 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

Taxation of Consumption in Connection with Population Aging

Popis výsledku v původním jazyce

Demographic changes in the form of population aging in European countries, including the Czech Republic, increase the pressure on public budgets. After the end of the economically active period, people are entitled to social security guaranteed by the state&apos;s pension policy. Social security payments are among the most important social transfers made from public budgets. Experts point out that increasing taxation will be necessary in this regard. The question is which taxes should be increased in terms of tax equity and their impact on the population. The author works with the hypothesis that consumption taxes are suitable to address demographic changes due to their impact on all consumers regardless of property ownership or economic activity. The author considers it fair that the tax increase should affect all citizens. They should not be burdened only by the economically active, as a large part of them purchase housing, care for children or aging parents, which significantly increases their cost of living

Název v anglickém jazyce

Taxation of Consumption in Connection with Population Aging

Popis výsledku anglicky

Demographic changes in the form of population aging in European countries, including the Czech Republic, increase the pressure on public budgets. After the end of the economically active period, people are entitled to social security guaranteed by the state&apos;s pension policy. Social security payments are among the most important social transfers made from public budgets. Experts point out that increasing taxation will be necessary in this regard. The question is which taxes should be increased in terms of tax equity and their impact on the population. The author works with the hypothesis that consumption taxes are suitable to address demographic changes due to their impact on all consumers regardless of property ownership or economic activity. The author considers it fair that the tax increase should affect all citizens. They should not be burdened only by the economically active, as a large part of them purchase housing, care for children or aging parents, which significantly increases their cost of living

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 13th International Scientific Conference INPROFORUM: 100 Years of the Koruna

ISBN

978-80-7394-776-7

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

218-226

Název nakladatele

Faculty of Economics, University of South Bohemia in České Budějovice

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

7. 11. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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