Comparison of Tax Burden Indicators in the Czech Republic and Slovakia
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F23%3A43908516" target="_blank" >RIV/60076658:12510/23:43908516 - isvavai.cz</a>
Výsledek na webu
<a href="https://doi.org/10.34135/sjpppa.230202" target="_blank" >https://doi.org/10.34135/sjpppa.230202</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.34135/sjpppa.230202" target="_blank" >10.34135/sjpppa.230202</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Comparison of Tax Burden Indicators in the Czech Republic and Slovakia
Popis výsledku v původním jazyce
The article focuses on the comparison of the tax systems of the Czech Republic and Slovakia in the period 2017-2020. First, it deals with a brief description of the basic parameters of Czech and Slovak taxes, which also include contributions to social security and health insurance. In the next section, there are selected indicators of taxation. These indicators are implicit tax rates on consumption, labour, and capital, effective tax rates, tax mix, and tax quota, and on the other hand, the standard of living is presented by the indicator of gross domestic product per inhabitant inpurchasing power parity. By evaluating the selected indicators, it was found that the tax burden in the Czech Republic is higher than in Slovakia, although the tax quota indicator indicates the opposite. It can be stated that it is appropriate to use more indicators to assess the tax burden.
Název v anglickém jazyce
Comparison of Tax Burden Indicators in the Czech Republic and Slovakia
Popis výsledku anglicky
The article focuses on the comparison of the tax systems of the Czech Republic and Slovakia in the period 2017-2020. First, it deals with a brief description of the basic parameters of Czech and Slovak taxes, which also include contributions to social security and health insurance. In the next section, there are selected indicators of taxation. These indicators are implicit tax rates on consumption, labour, and capital, effective tax rates, tax mix, and tax quota, and on the other hand, the standard of living is presented by the indicator of gross domestic product per inhabitant inpurchasing power parity. By evaluating the selected indicators, it was found that the tax burden in the Czech Republic is higher than in Slovakia, although the tax quota indicator indicates the opposite. It can be stated that it is appropriate to use more indicators to assess the tax burden.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
CEP obor
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OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2023
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Slovak Journal of Public Policy and Public Administration
ISSN
1339-5637
e-ISSN
1339-7826
Svazek periodika
10
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
SK - Slovenská republika
Počet stran výsledku
31
Strana od-do
113-143
Kód UT WoS článku
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EID výsledku v databázi Scopus
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